高危行业独立董事特征对安全信息披露水平的影响研究

Influences of Independent Directors' Characteristics on Safety Information Disclosure in High-risk Industries

最新调查结果表明,如今安全生产问题已成为阻碍国民经济发展的关键因素。高危行业具有危险等级高、事故发生频率高、事故损失大等特点,所以在寻求减少企业安全生产事故发生率、提高国民经济发展水平过程中,高危行业无疑是重点关注对象。研究高危行业独立董事特征对安全信息披露水平的影响,以期找到有利于提高高危行业安全信息披露水平的因素,然后付诸实践,从根本上减少高危行业安全生产事故发生数量。实证结果获知:高危行业中独董规模、女性独董规模与安全信息披露水平正相关,但前者关系不显著;独董物质激励水平、独董工作地点与安全信息披露水平显著负相关。

The latest survey shows that the issue of safe production has now become a key factor that hinders the development of national economy.High-risk industries are characterized by high risk levels,high accident rates,and large accident losses.Therefore,high-risk industries are undoubtedly the focus of attention in seeking to reduce the incidence of production safety accidents and improve the level of national economic development.The Study of the impact of the characteristics of independent directors in high-risk industries on the level of safety information disclosure is to find the factors that are conducive to raising the level of safety information disclosure in high-risk industries,and then to put into practice to fundamentally reduce the number of safety production accidents in high-risk industries.The empirical results show that the independent director size,female independent director size and safety information disclosure level are positively correlated,and the former is insignificant.While the independent director's material incentive level,independent director's workplace,and safety information disclosure level are significantly negatively correlated.