自愿性信息披露包括公司的财务和发展等相关信息,它由公司的管理层自主提供,属于强制性信息披露规则要求之外的信息。我国上市公司近年来才开始自愿性信息的披露,披露的总体水平不高。为了研究这一问题,本文研究了股权结构董事会特征对自愿性信息披露水平的影响。 Voluntary Disclosure includes information about the company’s finance and development, which is provided by the company’s management and is outside the scope of the mandatory information disclosure rules. Listed companies in our country only started to disclose voluntary information in recent years, the overall level of disclosure is not high. In order to study this issue, this paper studies the impact of ownership structure on the voluntary disclosure of information.