| Summary: | 碩士 === 僑光科技大學 === 財務金融研究所 === 105 === Our paper explores the correlation between the executive diversity and the information transparency of corporate governance of listed electronics companies in 2014 and 2015. According to the agency theory, the executive may make the harm to the company or the shareholders because they pursuit of their own interests. Therefore, our study explores the relationship of information transparency and executive diversity. Use the corporate governance evaluation system as proxy variables of information transparency. The empirical results show that the higher diversity of executive seniority and education, the higher information transparency after considering the corporate governance variables. Independent director ratio is significant positive correlation with information transparency, means more independent directors have more objective comments also improve the company management system. The board size is significant positive correlation with information transparency, means the more of board directors, the better of supervision. Duality is significant negative correlation with information transparency. In control variables, firm size is significant positive with information transparency. The debt ratio is significant negative correlation with information transparency, means too much borrowing will brings potential risks. In addition, this study also found that the interaction between executive diversity(age, education, background) and corporate governance (ratio of independent directors and board size) positively affected the information transparency.
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