Discuss the impact of corporate governance and external auditing on the quality of corporate information disclosure based on unbalanced data

被引:0
|
作者
Chai K.-C. [1 ]
Cui Z.-X. [1 ]
Li Q. [1 ]
Zhu J. [1 ]
Tang Z. [1 ]
机构
[1] Business School, Guilin University of Electronic Technology, Guangxi Province, Guilin
关键词
corporate governance; external audit; information disclosure quality;
D O I
10.1504/IJIMS.2022.10047675
中图分类号
学科分类号
摘要
According to the requirements of the China Securities Regulatory Commission, China’s listed companies need to disclose corporate information to the outside world every year. The improvement of the quality of information disclosed by listed companies will effectively alleviate the problem of information asymmetry in the capital market, and providing investors with higher quality corporate information enables investors as shareholders to make more comprehensive decisions. This study uses unbalanced data from companies listed on China’s Shenzhen Stock Exchange from 2010 to 2019 to study the impact of corporate governance and external auditing on the quality of corporate information disclosure. This study combines corporate governance and external auditing to study the impact on the quality of information disclosure, extends ways to improve the quality of corporate information disclosure, and provides new ideas for improving the quality of information disclosure by listed companies in China. Copyright © 2022 Inderscience Enterprises Ltd.
引用
收藏
页码:368 / 382
页数:14
相关论文
共 50 条
  • [31] Corporate Social Responsibility and Governance: Information Disclosure in Multinational Corporations
    Kaymak, Turhan
    Bektas, Eralp
    CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2017, 24 (06) : 555 - 569
  • [32] Environmental disclosure quality and risk: the moderating effect of corporate governance
    Rezaee, Zabihollah
    Alipour, Mohammad
    Faraji, Omid
    Ghanbari, Mehrdad
    Jamshidinavid, Babak
    SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2021, 12 (04) : 733 - 766
  • [33] New path to green transformation: Exploring the impact of corporate governance on environmental information disclosure quality of new energy companies
    Sun, Jihong
    Zheng, Lei
    Zhan, Mengqiao
    JOURNAL OF ENVIRONMENTAL MANAGEMENT, 2025, 373
  • [34] The impact of corporate governance on information asymmetry in Slovakia
    Musova, Zdenka
    Musa, Hussam
    Debnarova, Lenka
    SELECTED PAPERS OF 5TH WORLD CONFERENCE ON BUSINESS, ECONOMICS AND MANAGEMENT (BEM-2016), 2017, : 35 - 42
  • [35] The impact of corporate governance on forward-looking CSR disclosure
    Ananzeh, Husam
    Alshurafat, Hashem
    Bugshan, Abdullah
    Hussainey, Khaled
    JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2024, 22 (03) : 480 - 499
  • [36] Impact of Corporate Governance on Voluntary Disclosure in Chinese Listed Companies
    Li, Hongxia
    INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6, 2011, : 454 - 459
  • [37] The impact of corporate governance characteristics on banks' corporate social responsibility disclosure Evidence from Poland
    Matuszak, Lukasz
    Rozanska, Ewa
    Macuda, Malgorzata
    JOURNAL OF ACCOUNTING IN EMERGING ECONOMIES, 2019, 9 (01) : 75 - 102
  • [38] Impact of Corporate Governance Disclosure Practices on Corporate Profitability: A Case Study of Pharmacy Sector Companies
    Maheshwari, Meenu
    Meena, Sapna
    PACIFIC BUSINESS REVIEW INTERNATIONAL, 2021, 14 (02): : 61 - 70
  • [39] The impact of environmental disclosure and the quality of financial disclosure and IT adoption on firm performance: Does corporate governance ensure sustainability?
    Lin, Jing
    Qamruzzaman, Md
    FRONTIERS IN ENVIRONMENTAL SCIENCE, 2023, 11
  • [40] Employee Integrity and Corporate External Information Quality
    Chen, Chen
    Lin, Jingrong
    Zhu, Hongwei
    AMCIS 2017 PROCEEDINGS, 2017,