独立董事比例与上市公司自愿披露程度的相关性

以我国120家上市公司2002年年度报告为研究对象,采用实证方法对独立董事比例和上市公司自愿披露程度关系进行检验.结果表明:独立董事比例与上市公司自愿披露程度正相关.在我国,独立董事比例的提高能够强化上市公司董事会的客观性和独立性,影响上市公司信息披露决策,使其倾向于更多的自愿披露.

Correlation Between Ratio of Independent Directors and Extent of Voluntary Disclosure by Listed Companies

Based on the empirical analysis of the annual report of China's 120 listed companies in 2002, the correlation between Rind(ratio of independent directors) and the extent of voluntary disclosure by listed companies is investigated. The results indicate that Rind is positively correlated with the latter. In China the increasing of Rind shall play an important role in enhancing the objectivity and independence of the board of directors of listed companies, thus exerting a significant influence on those listed companies to make decision on the disclosure of their financial information in a voluntary way.