Research on the Influence of Independent Director Scale of Listed Companies on the Quality of Accounting Information Disclosure

Yuan Sun ()
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Yuan Sun: University of Sydney

A chapter in Proceedings of the 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023), 2023, pp 306-311 from Springer

Abstract: Abstract There are some issues with the disclosure of accounting information in Chinese listed companies. Accounting information that is not disclosed honestly, promptly, or in sufficient amounts will mislead external investors who rely on accounting data, lead to information asymmetry between corporate management and investors, and have an adverse effect on the stable operation of the capital market. This essay uses the data of Shenzhen Stock Exchange listed companies in 2021 as a research sample, and empirically studies the relationship between the scale of independent directors and accounting related to the quality of information disclosure. To reduce the information asymmetry in the securities market, protect the rights and interests of investors, especially small and medium investors. This paper puts forward suggestions for improving the level of accounting information disclosure of listed companies for reference.

Keywords: independent director; accounting information disclosure; improve the countermeasures (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-142-5_34

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DOI: 10.2991/978-94-6463-142-5_34

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