The Relationships Between Information Disclosure Levels and Board of Directors and Supervisors: A Study On Electronics Industry

• Main Authors: Kuan-Wei Yang, 楊冠偉
• Other Authors: Hsueh-Lan Yang
• Format: Others
• Language: zh-TW
• Published: 103
• Online Access: http://ndltd.ncl.edu.tw/handle/93a85p

碩士 === 南台科技大學 === 企業管理系 === 102 === The level of transparency of information is the important point for outside investors. It is also the reference that allows outside investors to consider investing or not. Therefore, the quality of published information is an important key factor that affects the operation of enterprises. In the company, the core of making decisions is the board of directors, so the level of the transparency of information is decided by them. The main point of this study is to investigate the background, formation of the board of directors and relevance of the disclosure level of company information. I used many ways to verify hypotheses such as statistics, correlation analysis, VIF, regression analysis, and other methods. The results showed that the seats of independent directors and the level of education of directors have a positive correlation in disclosing the extent of information. While the proportion of directors' shareholding and the level of information disclosure had a significant negative correlation. In addition, when family members served as directors of companies, information disclosure level didn’t have a significant correlation. The result of this study also provides suggestions for the authorities, electronics companies, investors and future researchers. I suggest that we can do other research by controlling from ruling the seats of independent directors, improving the level of education of directors, consulting the disclosure of information and serving directors’ condition of the members of family business to enhance information disclosure standards.