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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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【Citations】
Chinese Journal Full-text Database 2 Hits
1 Xu Xiaodong & Chen Xiaoyue (School of Management,Tsinghua University);Analysis on the Largest Shareholders' Impact on Corporate Governance and Performance[J];Economic Research Journal;2003-02
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 CAO Feng-qi, YANG Jun (Guanghua School of Management, Peking University, Beijing 100871,China);Study of the Board of Directors' Governance in Corporate-in-list[J];Journal of Peking University(Humanities and Social Sciences);2004-03
2 LI Chang-qing, GUAN Lian-yun (School of management,Xiamen University,Xiamen,361005);An Empirical Research on the Relationship BetweenOwnership Structure and Earnings Management[J];Commercial Research;2004-19
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4 LUO Gang1,HE Jun2(1.Department of Management,Shenzhen Vocational Technology Institute,Shenzhen 518055,China;2.Department of Finance,China Technology Import and Export Company,Beijing 100055,China);Equity Division and Company Ownership Transfer of the Listed Companies Under Shell Purchas Conditions[J];Commercial Research;2008-10
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7 Shong Xianzhong Zhou Changshi;Ownership Structure, Large Shareholder Alteration and Competitive Advantage of Chinese Acquiring Corporation[J];Finance & Economics;2007-05
8 LUO Jin-hui,WAN Di-fang,CAI Di(School of Management,Xi'an Jiaotong University,Xi'an 710049,China);Empirical Research on the Relationship Between Chinese Listed Companies' Ownership Structure and Debt Financing[J];Collected Essays on Finance and Economics;2009-01
9 HUANG Ji-zhong1,CHEN Su-qiong2(1.Center for Comparative Economic System Research,Liaoning University,Shenyang Liaoning 110036,China;2.College of Business Administration,Liaoning University,Shenyang Liaoning 110036,China);An Empirical Study on the Relationship between Corporate Governance and Corporate Performance of Listed Electric Power Companies in China[J];Research on Financial and Economic Issues;2008-11
10 ZHOU Xiao-yan (Research Center of Economic and Social Development of the Yangtze Delta , Nanjing University, Nanjing 210093, China );A Positive Analysis of the Diversified Behaviour of Listing Firms within the Yangtze Delta[J];The Study of Finance and Economics;2004-01
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9 SONG Xiao-bao1, LIU Xing2 1 Business School, Shantou University, Shantou 515063, China 2 School of Economics and Business Administration, Chongqing University, Chongqing 400030, China;Evolutionary Game Analysis about Large Shareholders’ Expropriation and External Supervising[A];[C];2008
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【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LI Ming hui (Department of Accounting,Xiamen University,Xiamen 361005,China);On Voluntary Disclosure[J];Collected Essays on Finance and Economics;2001-04
2 Yin Feng (Shanghai Institute of Foreign Trade,Shanghai 201600);A Research on the Relationship between Voluntary Disclosures of Listed Companies and Surplus Achievement[J];Communication of Finance and Accounting(Academy Version);2006-03
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