| Issue |
E3S Web Conf.
Volume 251, 2021
2021 International Conference on Tourism, Economy and Environmental Sustainability (TEES 2021)
|
|
|---|---|---|
| Article Number | 01043 | |
| Number of page(s) | 5 | |
| Section | Analysis of Energy Industry Economy and Consumption Structure Model | |
| DOI | https://doi.org/10.1051/e3sconf/202125101043 | |
| Published online | 15 April 2021 | |
The Board Faultlines and Corporate Disclosure Quality: Based on Big Data Samples and Economic Model
Business School, Sichuan University, Chengdu, China
* Corresponding author: 2018225020041@stu.scu.edu.cn, qianxing2018@163.com
This article uses the selected data listed companies in Shenzhen Stock Exchange from 2008 to 2018 as big data samples to empirically study the impact of the board faultlines on corporate disclosure quality. Through statistical analysis and economic model, it transforms qualitative questions into quantitative questions. The results of the study show that the existence of the board faultlines will reduce the quality of information disclosure of listed companies. After a series of robustness tests, the above research findings are still robust.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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