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本文从公司治理的角度,选取了深证交易所128家上市公司作为样本,通过多元回归分析,对自愿性信息披露水平进行实证研究。研究得出我国上市公司自愿性信息披露水平与董事会规模以及股权集中度呈负相关。
From the perspective of corporate governance, this paper selects 128 listed companies of the Shenzhen Stock Exchange as samples and conducts an empirical study on the level of voluntary information disclosure through multiple regression analysis. The study shows that the level of voluntary disclosure of information in China’s listed companies is negatively correlated with the size of the board of directors and ownership concentration.