A Study on the Relationship between Information Disclosure and Corporate Governance - Based on Empirical Data of Chinese Listed Companies

摘要

This paper studies the factors that influence the internal control and information disclosure from the perspective of corporate governance. This paper creatively adds corporate governance indicators such as institutional shareholding ratio, the board gender differences, and the board members' overseas background beside some traditional factors such as the size and financial leverage of a company. The results show that the corporate size, ROA, board member government background and institutional shareholding ratio are positively correlated with information disclosure. The financial leverage is negatively correlated with information disclosure. While the independent director ratio, the board gender differences show no significant correlation with information disclosure.