摘要
信息披露是公司治理的核心要素之一。在中国现行的制度和体制下,上市银行信息披露受到公司治理主体政治关联的约束和影响。该文基于上市银行的样本数据,借助于多元回归分析,实证性研究揭示了上市银行信息披露的政治关联效应,发现董事长、独立董事、总经理、监事会主席的政治关联对信息披露的及时性、有效性、完备性存在着不同程度的影响,进而从政治关联的视角提出了上市银行信息披露的改进策略。研究结果同时表明:上市银行信息披露的改进必须以政治关联为平台,需要全面考虑到公司治理主体政治关联的综合效应。
Information disclosure is one of the core elements of corporate governance. Under China＇s current system,information disclosure of listed banks is associated with the affecting and constraints of political connection of corporate governance subject. Based on the sample data of listed banks,by means of multivariate regression analysis,empirical study reveals the political correlation effects of listed banks information disclosure,and found political association of chairman,independent directors,the general manager,the Chairman of the Supervisory Board have different degrees of impact for the timeliness,effective and completeness of information disclosure,thus raising the improvement strategies of information disclose of listed banks form political connection perspective. Studies have shown that the improvement of information disclosure of listed banks must be based on the political association as a platform,while takes into account the comprehensive effect of political connection of corporate governance subjects
出处
《兰州财经大学学报》
2016年第5期39-47,共9页
Journal of Lanzhou University of Finance and Economics
基金
国家社科基金项目"政治关联视角下中国上市银行公司治理有效性研究"(15BGL079)
关键词
政治关联
上市银行
信息披露
公司治理
及时性
political association
listed banks
information disclosure
corporate governance
timeliness
