CAJ | 학술논문

本文以2007-2008年辽宁省深市A股上市公司为数据样本,运用Logistic回归分析方法,实证检验了董事会治理与财务透明度的内在关联性,旨在为提高董事会治理有效性和财务透明度提供经验证据和决策支持。研究发现,董事会规模对财务透明度有显著的负向影响;独立董事规模、董事长与总经理两职分离对财务透明度存在不显著的正向影响;设立审计委员会对财务透明度有显著的负向影响。
본문이2007-2008년요녕성심시A고상시공사위수거양본,운용Logistic회귀분석방법,실증검험료동사회치리여재무투명도적내재관련성,지재위제고동사회치리유효성화재무투명도제공경험증거화결책지지。연구발현,동사회규모대재무투명도유현저적부향영향;독립동사규모、동사장여총경리량직분리대재무투명도존재불현저적정향영향;설립심계위원회대재무투명도유현저적부향영향。
Based on Logistic regression analysis,this paper selects Shenzhen exchanges A-share listed companies in Liaoning province from 2007 to 2008 as the sample,and empirically probes into the intrinsic relationship between board governance and financial transparency,aiming at improving board governance and financial transparency and providing empirical evidence and support.The research finds that the size of the board on financial transparency has significantly negative effect,that the independent director scale,and the separation of the chairman and general manager on financial transparency have no significant positive effect;and that the audit committee on financial transparency has significanty negative effect.