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文章将具有财务背景的独立董事分为实务型和研究型,选择2014年深圳主板A股数据为样本,通过构建多元logistic回归模型进行实证分析,探究这两类财务独董对上市公司信息披露质量的影响。结果表明,两类财务独立董事对上市公司的信息披露质量均有着正向作用,并且研究型财务独立董事的影响更加明显。本研究结论对独立董事制度的完善提供了数据支持。
The article divides independent directors with financial background into practice and research. The data of 2014 mainboard A-share in Shenzhen are selected as samples. Empirical analysis is conducted by constructing multivariate logistic regression model to explore the effect of these two types of financial independence on the quality of information disclosure of listed companies Impact. The results show that the two types of financial independent directors have a positive effect on the quality of information disclosure of listed companies, and the influence of independent research directors is more obvious. The conclusions of this study provide data support for the improvement of the system of independent directors.