An Empirical Research On The Effect Of Board Characteristics On Internal Control Information Disclosure

In recent years, in order to guide the listed companies in our country graduallystandardize the implementation of internal control information disclosure laws andrelevant departments to set up a transitional process, which requires mandatorydisclosure and encourage the combination of voluntary disclosure. Information found,however, whether it belongs to the mandatory or voluntary disclosure of content,between the detail of the disclosure of listed companies is a big difference, and in theboard of directors of the listed company internal occupies an important position andfunction of is also in the process of internal control disclosure of information playedimportant role, it will be the starting point, intensive research in this paper.This article take "the board of directors characteristics and internal controlinformation disclosure" as the research object, its purpose lies in: from the perspectiveof the characteristics of the board of directors, with principal-agent theory,asymmetric information theory and signaling theory as the foundation, the board ofdirectors of the research characteristics of internal control information disclosure oflisted companies the effects, through the theoretical and empirical analysis to studythe characteristics of the board of directors and the correlation between internalcontrol information disclosure, reveals the board characteristics of the key factorsinfluencing the internal control disclosure of information, and learn what factorsdirectly affect the adequacy and effectiveness of the internal control disclosure ofinformation.In this paper, using theoretical analysis and empirical analysis on the analysismethod of combining two methods to do a comprehensive introduction of relevanttheories, including the basic concepts and theoretical basis, and then based on thisassumption is proposed and verified. The empirical part, this article as far as possible to obtain the current the latest data of listed companies in our country, used for thereference of existing literature factors based on the characteristic of board of directors,once again, the choice of the explanatory variables, using the regression analysismodel, further analysis what is the main influence factors of internal controlinformation disclosure, purpose is to create the standardization analysis on anempirical analysis of the specific, reliable, provide strong support for the relatedtheory of this paper.