| The board secretary of listed corporations gradually emerged with the expanding of Chinese security markets. As the convergence of interests with all parties in the capital community, the board secretary plays a critical role within the corporate governance structure. After the implementation of full circulation, supervisory department increased the normative information disclosure requirements of listed companies. The board secretary has a direct and essential role on information disclosure as one of the executives. The new ?Corporation Law? revised in 2005 officially identified the status of the board secretary as senior managers from a legal sense, and defined the responsibilities of board secretary, one of which is to deal with information disclosure of listed companies. Thus, this paper attempts to study how the personal characteristics of board secretary will make a difference in information disclosure quality of listed companies from the perspective of board secretary.This paper starts with analysis of board secretary as well as the influence factors towards information disclosure quality of listed firms, and tries to summarize the influence mechanism of board secretary on information disclosure quality. Then relevant data of Shenzhen Stock Exchange main-board A-share listed companies from 2012 to 2014 have been collected, and the integrity records published by Shenzhen Stock Exchange have been set as the measure standard of information disclosure quality to build models for regression analysis. The empirical results indicate that personal characteristics of board secretary have explanatory power for information disclosure quality to some extent. The higher the wage board secretary get during the reporting period, the higher information disclosure will be. Besides, relevant experience before joining the company can also raise the information disclosure level. Eventually, the research conclusions are drawn and corresponding suggestions have been made. |
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