Information disclosure has been a necessary device in the activities of corporate governance, especially in the era of knowledge-based economy. In this regard, we examine the factors that influence information transparency in terms of two dimensions: technology intensities and insiders’ shareholdings. We find that industries with higher technology intensities have higher information transparency. Also, the effects of technology intensities are different in different industries. High-tech firms experiencing increase in insiders’ shareholdings are negatively associated with information transparency. However, relative to high-tech firms, when R&D intensity is high, traditional firms experiencing increase in insiders’ shareholdings are positively associated with information transparency.
Key Words: Information transparency, technology intensities, corporate ownership, R&D
Field: Accounting
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Price:$9.99
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