| 钢铁业上市公司自愿性信息披露的影响因素实证分析 |
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| 引用本文： | 章甬,严广乐.钢铁业上市公司自愿性信息披露的影响因素实证分析[J].科技与管理,2007,9(3):67-69. |
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| 作者姓名： | 章甬 严广乐 |
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| 作者单位： | 上海理工大学,管理学院,上海,200093 |
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| 基金项目： | 上海市重点学科建设项目 |
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| 摘 要： | 以我国20家上市钢铁公司近7年的年度报告为研究对象,采用实证方法对上市公司自愿披露程度关系进行检验。在目前的钢铁行业中,独立董事的比例、资产负债率和审计费用与上市公司自愿披露程度正相关,随着独立董事的增加,合理的资产负债率和审计费用的安排,公司将更趋于自愿性披露来揭示公司的财务状况。
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| 关 键 词： | 独立董事 资产负债率 审计费用 自愿性信息披露 |
| 文章编号： | 1008-7133（2007）03-0067-03 |
| 收稿时间： | 2007-03-06 |
| 修稿时间： | 2007-03-06 |
Voluntary disclosure by listed companies from developmental perspective |
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| ZHANG Yong,YAN Guang-le.Voluntary disclosure by listed companies from developmental perspective[J].Science-Technology and Management,2007,9(3):67-69. |
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| Authors: | ZHANG Yong YAN Guang-le |
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| Institution: | Management Institute, Shanghai University of Science and Technology, Shanghai 200093, China |
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| Abstract: | Based on the empirical analysis of the annual report of 20 listed steel companies from1999 to 2005, the correlation between factor and the extent of voluntary disclosure by listed companies is investigated. The results indicate that independent directors, structure of assets and liabilities,audit fee are positively correlated with each other. In China the increasing of independent directors, proper structure of assets and liabilities, arranging of audit fee shall play an important role in enhancing significant influence on those listed companies to make decision on the disclosure of their financial information in a voluntary disclosure way. |
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| Keywords: | independent directors structure of assets and liabilities audit fee information disclosure voluntary diselosure |
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