CAJ | 학술논문

以深圳A股市场173家上市公司为研究样本，研究了财务独立董事与自愿性信息披露之间的关系。研究发现独立董事人数与自愿性信息披露呈显著的正相关关系，但是财务独立董事与自愿性信息披露之间无显著的相关关系。这意味着，随着独立董事制度在我国的日益成熟，独立董事在促进上市公司自愿性信息披露方面的作用得到了初步发挥。但是，作为独立董事重要组成部分的财务独立董事，虽然拥有更多财务、会计方面的专业知识，但在促进自愿性信息披露方面并没有发挥应有的作用。本文在丰富了自愿性信息披露研究文献的同时，也为从财务背景的角度来理解独立董事与自愿性信息披露之间的关系提供了新的经验证据。
이심수A고시장173가상시공사위연구양본，연구료재무독립동사여자원성신식피로지간적관계。연구발현독립동사인수여자원성신식피로정현저적정상관관계，단시재무독립동사여자원성신식피로지간무현저적상관관계。저의미착，수착독립동사제도재아국적일익성숙，독립동사재촉진상시공사자원성신식피로방면적작용득도료초보발휘。단시，작위독립동사중요조성부분적재무독립동사，수연옹유경다재무、회계방면적전업지식，단재촉진자원성신식피로방면병몰유발휘응유적작용。본문재봉부료자원성신식피로연구문헌적동시，야위종재무배경적각도래리해독립동사여자원성신식피로지간적관계제공료신적경험증거。
The paper makes an empirical study of 173 listed companies in Shenzhen Stock Exchange, and examines the relation between financially independent directors and voluntary information disclosure. The results show that there is a positive correlation between the number of independent directors and voluntary information disclosure, but there is not ob- vious correlation between financially independent directors and voluntary information disclosure, which means that, with the improvement of the system of independent directors in China, independent directors have successfully promoted voluntary information disclosure of listed companies to some extent. Although financially independent directors, as an important part of independent directors, have more finance and accounting knowledge, they have failed to play a role in the promotion of voluntary information disclosure. The paper tries to enrich the study of voluntary information disclosure and provides new evidence for understanding the relation between independent directors and voluntary information disclosure from the financial perspective.