Corporate governance has been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature since at least 1932. Disclosure has also been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature, but interest in the subject is a more recent phenomenon. It is important therefore to understand the purpose, scope, limitations, and meaning of corporate governance. It is equally important to understand the purpose, scope, and limitations of the effective transparency of information, i.e., disclosure, for publicly listed companies, including what information is disclosed, how it is disclosed, and why it is disclosed. Therefore, this paper examines the purpose, scope, and limitations of corporate governance and disclosure including what, how, and why information about publicly listed companies is disclosed with the intent of providing a better understanding of corporate governance and disclosure and directions for future research.

至少从1932年以来，公司治理一直是法律，会计，金融和经济文献中数十本（如果不是数百本）书籍和文章的主题。法律，会计，金融和经济文献，但是对该主题的兴趣是最近出现的现象。因此，了解公司治理的目的，范围，局限性和含义非常重要。同样重要的是，了解公开上市公司的信息（即披露）有效透明度的目的，范围和局限性，包括披露哪些信息，如何披露以及为何披露。因此，本文研究了公司治理和披露的目的，范围和局限性，包括什么，如何，