Abstract
This paper selects 500 A-share listed companies in Shanghai and Shenzhen from 2015 to 2019 as the research sample, takes the evaluation results of Shenzhen Stock Exchange on the compliance, timeliness, accuracy and integrity of information transparency of listed companies as the dependent variable, and the structure of the board of directors as the independent variable. Through descriptive statistics, correlation analysis and OLS regression, this paper studies the relationship between board independence, board size, board gender structure and information transparency of listed companies. The results show that: the separation of chairman and CEO, the size of the board of directors, the proportion of women in the board of directors are significantly positively correlated with the information transparency of listed companies. This is of great significance to improve the research on corporate information disclosure and promote the healthy development of the capital market.
Highlights
1.1 Research Background and SignificanceCorporate information transparency has always been a hot topic in the field of accounting research
The research on the influencing factors of accounting information transparency in this paper will help the regulatory authorities to establish a set of requirements or normative system for the board structure of Listed Companies in China, which is of great significance to improve the transparency of accounting information and the efficiency of resource allocation in the securities market, and protect the interests of investors
Since this paper studies the influencing factors of accounting information transparency from the perspective of board structure, it mainly combs the research on the influencing factors of accounting information transparency from three perspectives: board independence, board size and board gender structure
Summary
Corporate information transparency has always been a hot topic in the field of accounting research. The research on the influencing factors of accounting information transparency in this paper will help the regulatory authorities to establish a set of requirements or normative system for the board structure of Listed Companies in China, which is of great significance to improve the transparency of accounting information and the efficiency of resource allocation in the securities market, and protect the interests of investors. This is of great theoretical and practical significance to improve the research on corporate information disclosure and promote the healthy development of the capital market
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