独立董事比例与上市公司自愿披露程度的相关性被引量：14

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

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摘要以我国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. Based on the empirical analysis of the annual report of China＇s 120 listed companies in 2002, the correlation between Rind（ratio ot 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.

作者钟田丽贾立恒杜淑洁

机构地区东北大学工商管理学院

出处《东北大学学报（自然科学版）》 EI CAS CSCD 北大核心 2005年第8期809-812,共4页 Journal of Northeastern University(Natural Science)

基金国家社会科学基金资助项目(O4BJY030).

关键词独立董事独立董事比例上市公司信息披露自愿披露程度相关性 independent directors Rind （ratio of independent directors） listed company information disclosure extent of voluntary disclosure, positive correlation

分类号 F421.37 [经济管理—产业经济]

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参考文献8

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