农业上市公司治理结构、信息透明度与公司绩效关联性分析

Corporate Governance,Information Transparence and Corporate Performance of Agricultural Listed Companies

以中国深圳证券交易所18家农业上市公司2014—2018年数据为样本,通过构建多元回归模型,分别探讨公司治理机制和信息透明度对农业上市公司经营绩效的影响。研究发现,公司治理机制确实会影响农业上市公司经营绩效,具有较大董事会规模、较多独立董事席次的企业,在具有健全的公司治理机制下,提升信息透明度对农业上市公司经营绩效带来正面显著效应。

Taking the data of 18 agricultural listed companies in Shenzhen Stock Exchange from 2014 to 2018 as samples,this paper discusses the impact of corporate governance and information transparency on the corporate performance by constructing multiple regression models.It is found that corporate governance does affect the operating performance of listed agricultural companies.For enterprises with larger board size and more seats of independent directors,the improvement of information transparency has a positive and significant impact on the operating performance of listed agricultural companies with a sound corporate governance mechanism.