The Board Faultlines and Corporate Disclosure Quality: Based on Big Data Samples and Economic Model
Keyword(s):
Big Data
◽
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.
2020 ◽
Vol 5
(1)
◽
pp. 84-104
Keyword(s):
Keyword(s):
Keyword(s):
2015 ◽
Vol 11
(4)
◽
pp. 904-922
◽