How institutional change factors and entrepreneurial factors influence on the corporate capital structure is focused on.

A Study on Accounting Information Transparency Based on Firm Characteristics;

By content analysis to environmental disclosures made in annual reports of 2006 prepared by 248 listed companies in Shanghai Securities Market,using VEDI to measure level of voluntary environmental disclosure,this paper examines the association between firm characteristics and the level of environmental disclosure.

It is, to some extent, theoretically and realistically significant that the dissertation explores relationships between internal control disclosure and corporate characteristics in a manner of combining criterions with empirical research.

Because the empirical research on the effects of corporation characteristics to social responsibility is not enough, this paper is to review research associated with that at home and abroad.