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《Collected Essays on Finance and Economics》 2007-01
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The Empirical Research on Internal Corporate Governance's Impact on the Voluntary Disclosure Level of Listed Companies in China

QIAO Xu-dong,SUN Mei-hua,WU Sheng-zhu (School of Management,Xi'an Jiaotong University,Xi'an 710049,China)  
This paper selects the annual reports of 2004 of listed companies in China as the research sample,establishes a regression model of voluntary disclosure index and analyses the factors that impact the voluntary disclosure level from the aspect of internal corporate governance.It finds that there are negative relationships between voluntary disclosure level and percentage of state-owned equity,percentage of director members with holding shares,percentage of busy independent directors.Meanwhile,there is positive relationship between voluntary disclosure and percentage of supervisor members holding shares.
【Fund】: 国家自然科学基金资助项目(70402010)
【CateGory Index】: F276.6;F224
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