TY - GEN
T1 - Adjustment effect of voluntary disclosure to executive intensity and performance volatility
T2 - 2018 International Conference on Computers in Management and Business, ICCMB 2018
AU - Li, Huiyun
AU - Ou, Qian
AU - Tan, Wenhui
AU - Zhang, Honglu
N1 - Publisher Copyright:
© 2018 Association for Computing Machinery.
PY - 2018/5/25
Y1 - 2018/5/25
N2 - This paper empirically tests the adjustment effect from the voluntary disclosure level of the company on the relationship between the executive power intensity and the company performance volatility based on the NEEQ from China. The result shows that the higher the executive power intensity is, the higher the company performance and the greater corporate performance volatility will be; the improvement of executive power has “mixed advantages and disadvantages” for the NEEQ Market and the improvement of the level of voluntary information disclosure can weaken the impact of executive power intensity on the company performance volatility. This research enriches the cognition of the NEEQ, and tries to provide theoretical support for relevant regulatory authorities to standardize the voluntary disclosure of NEEQ.
AB - This paper empirically tests the adjustment effect from the voluntary disclosure level of the company on the relationship between the executive power intensity and the company performance volatility based on the NEEQ from China. The result shows that the higher the executive power intensity is, the higher the company performance and the greater corporate performance volatility will be; the improvement of executive power has “mixed advantages and disadvantages” for the NEEQ Market and the improvement of the level of voluntary information disclosure can weaken the impact of executive power intensity on the company performance volatility. This research enriches the cognition of the NEEQ, and tries to provide theoretical support for relevant regulatory authorities to standardize the voluntary disclosure of NEEQ.
KW - Company performance volatility
KW - Executive power intensity
KW - Voluntary information disclosure
UR - https://www.scopus.com/pages/publications/85054814088
U2 - 10.1145/3232174.3232192
DO - 10.1145/3232174.3232192
M3 - Conference contribution
AN - SCOPUS:85054814088
SN - 9781450364232
T3 - ACM International Conference Proceeding Series
SP - 49
EP - 53
BT - Proceedings of the 2018 International Conference on Computers in Management and Business, ICCMB 2018
PB - Association for Computing Machinery
Y2 - 25 May 2018 through 27 May 2018
ER -