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董事会治理对信息不对称的影响——来自我国上市公司的实证研究

Director governance's influence on information asymmetry——demonstration researcli of China listed company
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摘要 本文采用Corwin和Schultz(2012)最新提出来的基于日最高(低)成交价的方法度量信息不对称,通过2006—2011年我国沪深A股1222家上市公司的董事会治理数据,实证检验了董事会治理对信息不对称的影响。 This paper measures information asymmetry based on the highest（lowest） price by the method recently proposed by Corwin and Schultz（2012）, and then use data about board governance of 1222 companies through 2006 to 2011 in Shanghai and Shenzhen A-share market to make empirical estimation about how board governance influences information asymmetry.
作者 庞海英
机构地区 暨南大学经济学院
出处 《特区经济》 2013年第11期80-81,共2页 Special Zone Economy
关键词 董事会治理 信息不对称 Board Governance information asymmetry
分类号 F832.51 [经济管理—金融学] F224 [经济管理—国民经济]
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参考文献5

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二级参考文献21

  • 1杨之曙,彭倩.中国上市公司收益透明度实证研究[J].会计研究,2004(11):62-70. 被引量：57
  • 2何卫东,2003.上市公司自愿性信息披露研究.深圳证券交易所综合研究所研究报告
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特区经济
2013年 第11期

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