Proceedings of the 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023)

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Research on the Influence of Independent Director Scale of Listed Companies on the Quality of Accounting Information Disclosure

Authors
Yuan Sun1, *
1University of Sydney, Sydney, Australia
*Corresponding author. Email: sy0416105961@gmail.com
Corresponding Author
Yuan Sun
Available Online 15 May 2023.
DOI
10.2991/978-94-6463-142-5_34How to use a DOI?
Keywords
independent director; accounting information disclosure; improve the countermeasures
Abstract

There are some issues with the disclosure of accounting information in Chinese listed companies. Accounting information that is not disclosed honestly, promptly, or in sufficient amounts will mislead external investors who rely on accounting data, lead to information asymmetry between corporate management and investors, and have an adverse effect on the stable operation of the capital market. This essay uses the data of Shenzhen Stock Exchange listed companies in 2021 as a research sample, and empirically studies the relationship between the scale of independent directors and accounting related to the quality of information disclosure. To reduce the information asymmetry in the securities market, protect the rights and interests of investors, especially small and medium investors. This paper puts forward suggestions for improving the level of accounting information disclosure of listed companies for reference.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
15 May 2023
ISBN
10.2991/978-94-6463-142-5_34
ISSN
2352-5428
DOI
10.2991/978-94-6463-142-5_34How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yuan Sun
PY  - 2023
DA  - 2023/05/15
TI  - Research on the Influence of Independent Director Scale of Listed Companies on the Quality of Accounting Information Disclosure
BT  - Proceedings of the 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023)
PB  - Atlantis Press
SP  - 306
EP  - 311
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-142-5_34
DO  - 10.2991/978-94-6463-142-5_34
ID  - Sun2023
ER  -