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Study on the Determinates of the Information Disclosure Quality by Chinese Listed Companies

Author: LiuQing
Tutor: ZhangJiaXing
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: listed company Quality of information disclosure Firm characteristics Corporate governance Empirical research
CLC: F272;F224
Type: Master's thesis
Year: 2011
Downloads: 392
Quote: 0
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Abstract


The company information disclosure quality is one of the most important issues which scholars study nowadays.The information disclosed by the listed company is connecting the listed companies and the security market.So the quality of information disclosure directly effects on the decision of the investors and whether the security market can effectively operate or not.How the quality of listed companies’ information disclosure in our country now?What factors affected the quality of listed companies’ information disclosure?This article discusses all these questions above by using theoretical analysis and empirical test.Firstly,this article reviews relevant literatures about the determinates of the information disclosure quality which scholars study in the whole world and summaries relevant theories in Chineses actual background.Then this article introduces the concept and the quality standards of accounting information disclosure and expounds the determinates of the information disclosure quality using theoretical analysis.This article does the empirical test after theoretical analysis.The factors of firm characteristics are be empirical studied.The empirical determinants of information disclosure base on evaluation report’s results of information disclosure of Shenzhen Stock Exchange in 2007-2009,and use multiple linear regression analyzing the factors of information disclosure.The results of the paper reveal that firm profitability and firm size are significantly and positively related to information disclosures;firm leverage and time of company listed are significantly and negatively related to information disclosures;while growth opportunities are insignificant.The factors of corporate governance are be empirical studied.The empirical determinants of information disclosure base on evaluation report’s results of information disclosure of Shenzhen Stock Exchange in 2007-2009,use multiple logistic regression and choose significant firm characteristics as control variables analyzing the factors of information disclosure.The results of the paper reveal that the amounts of top three directors’ compensation and the stock ratio of the largest shareholders are significantly and positively related to information disclosures;the chairman of the board also work as the general manager is significantly and negatively related to information disclosures;while the proportion of independent directors to total number of directors on the board,board size and the stock ratio of controlling shareholder identity are insignificant.In the end,according to the empirical evidences and basing Chinese actual background,this article gives some suggestions in order to improve information diselosure quality.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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