| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 103 === In 2008 the world economy faced its most dangerous crisis, coupled with the domestic financial fraud cases have also been reported, the financial sector was affected so deeply and caused investors to lose everything. Explore the reasons, given priority to profit and bonus , the financial sector sold financial products to investors without information disclosure and the credit of financial industry was harmed severely. These reasons show that the financial sector failed to implement corporate governance effectively, and disclose information adequately. Therefore, information disclosure is highly valued by investors. In this paper, choosing 241 banks and financial holding companies from 2005 to 2014 as samples to examine the impact of corporate governance on disclosure of Information. The results support the following hypotheses:
1.The level of information disclosure decreases if the director share collateralization increases.
2.The level of information disclosure is higher with the number of directors when the number is under seven.
3.The level of information disclosure increases if the more independent director and supervisor the board is or the company is classified as finance holding company.
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