公司治理结构信息披露:若干发现

Information Disclosure on Corporate Governance: Some Findings

本文以 “ 公司治理结构 ” 定性信息披露为观察对象,通过认真阅读 2001 年度 1160 家上市公司的公司治理结构信息披露的文本,我们发现上市公司治理结构信息披露总体上存在 “ 表述操纵 ” 的特征主要表现为:华而不实、 文字游戏、避重就轻、虚假披露等现象。

Starting in 2001, CSRC mandates that all listed companies should disclose its corporate governance information in its annual reports, we collect and categorize all texts about corporate governance information disclosure. Our analysis in this article tends to conclude that, in general, some issues listed companies in the management of their information disclosure on corporate governance.