Religious Culture and the Quality of Corporate Information Disclosure1

DOI

10.2991/assehr.k.200207.021How to use a DOI?

Keywords

religious atmosphere, corporate governance, information disclosure quality

Abstract

The quality of information disclosure is a key element in protecting the interests of investors and maintaining the healthy development of the capital market. This paper examines the relationship between religious atmosphere and information disclosure quality by taking samples of Shenzhen A-share listed companies from 2010 to 2018.The research results show that the rational arrangement of corporate governance structure can promote the disclosure of information, while the religious atmosphere has complementary or alternative effects on certain corporate governance mechanisms. The conclusion of this study means that under the circumstances that there are many problems in corporate governance in China’s capital market, religious culture can effectively make up for the shortcomings of corporate governance and effectively solve the agency problem.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhi-Qiang Liu
AU  - Wen-Xuan Han
PY  - 2020
DA  - 2020/02/17
TI  - Religious Culture and the Quality of Corporate Information Disclosure1
BT  - Proceedings of the International Academic Conference on Frontiers in Social Sciences and Management Innovation (IAFSM 2019)
PB  - Atlantis Press
SP  - 129
EP  - 134
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200207.021
DO  - 10.2991/assehr.k.200207.021
ID  - Liu2020
ER  -