摘要
本文以2007-2008年辽宁省深市A股上市公司为数据样本,运用Logistic回归分析方法,实证检验了董事会治理与财务透明度的内在关联性,旨在为提高董事会治理有效性和财务透明度提供经验证据和决策支持。研究发现,董事会规模对财务透明度有显著的负向影响;独立董事规模、董事长与总经理两职分离对财务透明度存在不显著的正向影响;设立审计委员会对财务透明度有显著的负向影响。
Based on Logistic regression analysis,this paper selects Shenzhen exchanges A-share listed companies in Liaoning province from 2007 to 2008 as the sample,and empirically probes into the intrinsic relationship between board governance and financial transparency,aiming at improving board governance and financial transparency and providing empirical evidence and support.The research finds that the size of the board on financial transparency has significantly negative effect,that the independent director scale,and the separation of the chairman and general manager on financial transparency have no significant positive effect;and that the audit committee on financial transparency has significanty negative effect.
出处
《辽宁大学学报（哲学社会科学版）》
CSSCI
2011年第2期89-95,共7页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
基金
辽宁省教育厅2009年度高等学校科研项目“公司治理结构与财务透明度的关联性研究-以辽宁上市公司为例”(2009B135)
辽宁省教育厅2009年度高等学校人文社科重点基地项目“上市公司董事会特征与经理败德行为的关系研究”(2009JD33)
关键词
透明度
信息披露
董事会治理
辽宁
transparency
information disclosure
board governance
Liaoning
