重庆工商大学学报（社会科学版）Issue(6)：22-33,12.DOI:12.3969/j.issn.1672-0598.2014.06.004
家族持股、董事会独立性与自愿性信息披露∗
Family Shareholding, Board Independence and Voluntary Information Disclosure
摘要
Abstract
Because of the special role and status of family members in the family enterprises, the information transparency of family enterprises attracted the attention of scholars. In order to test the influence of the shareholding of family members and board independence on voluntary information disclosure in the family enterprises, this paper makes empirical test by taking the listed family corporations as research samples. The study found that there is an obviously inverted“U” curve relation between the share⁃holding of family members and the level of voluntary information disclosure, that excessive shareholding of family members is not conducive to the improvement of voluntary information disclosure in family enterprises, however, the chairman who is more inde⁃pendent plays a positive role in enhancing corporate information transparency, but the proportion of independent directors in the board of directors does not show a significant and positive contribution to the level of voluntary information disclosure in the listed family companies.关键词
家族持股/董事会独立性/自愿性信息披露Key words
family shareholding/board independence/voluntary information disclosure分类
管理科学引用本文复制引用
赵颖,刘鑫然,李姝..家族持股、董事会独立性与自愿性信息披露∗[J].重庆工商大学学报（社会科学版）,2014,(6):22-33,12.基金项目
国家自然科学基金资助项目（71172067）“基于战略性信息披露的公司治理溢价研究”；教育部人文社会科学研究规划基金项目（12YJA630062）“上市公司社会责任信息披露与权益资本成本的互动关系研究”；天津市2011年度哲学社会科学规划项目（ TJGL11-088）“低碳经济背景下天津企业环境信息披露研究”；天津市教委（20142131）“天津‘百强’企业社会责任价值创造机理与实证研究” （）
