Research On The Information Disclosure Requirements In Principles Of Corporate Governance

After the Cadbury Report released by the Britain in 1992, every country in the world follows the trend to draw up principles of corporate governance. All these codes pay many attentions on the information disclosure which is generally organized in a separated section.At first, the thesis takes an international comparative analysis of the information disclosure requirements in corporate governance codes, and then adopts a decomposition analysis of the information disclosure requirements to find out the reasonable intrinsic factors. Hope that the research will provide some constructive suggestions for the reform of China's corporate governance in the future.The thesis is organized as follows: Chapter 1 is the introduction which involves the background and the framework of the thesis. Chapter 2 is the overview of principles of corporate governance. And the theoretical analysis of the information disclosure is the main contents of the Chapter 3. While the Chapter 4 focuses on the comparative analysis of the information disclosure requirements in different countries including UK, OECD, Japan and Korea. The decomposition analysis of the information disclosure requirements is presented in the Chapter 5. Based on the shortcomings of the current information disclosure requirements in China's corporate governance code, Chapter 6 figures out some feasible recommendation to improve the level of information disclosure and transparency of listed companies in China.As for now, there is little research on information disclosure requirements in the principles of corporate governance in China. The contribution of the thesis is the perspective of the research on information disclosure. In addition, the decomposition analysis of the information disclosure requirements brings a new idea in the relative research.