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本文以湖北上市公司自愿性信息披露的影响因素为研究对象,选取2004、2005和2006年提供年报的162家湖北上市公司为样本,将所有公司按经营业绩分为盈利和亏损两组进行了回归分析,研究了在不同经营业绩情况下,公司规模、股权集中度、独立董事比例及董事长是否兼任总经理解释变量对自愿性信息披露的影响。结果发现:湖北省上市公司自愿信息披露动力不足,自愿信息披露程度整体上不高,而除董事长是否兼任总经理这一虚拟变量外的所有解释变量,对上市公司的自愿性信息披露都有不同程度影响。
This paper takes the influencing factors of voluntary disclosure of Hubei listed companies as the research object, selects 162 Hubei listed companies which provide the annual reports in 2004, 2005 and 2006 as the sample, and returns all the companies according to their operating performance into profit and loss groups Analyzed and studied the influence of variables on voluntary information disclosure under different operating performance, such as company size, ownership concentration, proportion of independent directors and whether the chairman of the board concurrently serves as general manager. The results showed that voluntary disclosure of information in listed companies in Hubei Province was not enough motivating and voluntary disclosure of information was not high in general. All the explanatory variables except the fact that the chairman of the board of directors was also the general manager, the voluntary disclosure of information to listed companies Different degrees of influence.