摘要
选取截止到2007年底在沪市上市的120家制造业公司作为研究样本,通过建立多元线形回归模型,以公司规模、盈利能力和财务杠杆为控制变量,针对可能会影响上市公司自愿性信息披露的5个公司治理结构因素进行检验,结果发现:董事会规模、董事会持股人数比例、流通股比例和股权集中度对自愿性信息披露程度影响显著。
The authors studies the manufacturing companies listed in the city of Shanghai until 2007.Taking company size,surplus achievement and finance lever as control variables,the author sets up a multivariate linear regression model to test the relationship between the extent of Chinese listed companies＇ voluntary disclosure and the five factors.The result is that the scale of board,the proportion of share-holding directors to total number of director on the board,the proportion of outside ownership and ownership concentration are more likely to have significant relationship.
出处
《统计与信息论坛》
CSSCI
2010年第1期78-83,共6页
Journal of Statistics and Information
关键词
上市公司
公司治理
自愿性信息披露
listed company
corporate governance
voluntary disclosure
