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Based on the review of the relevant theory and empirical research of listed tourism companies' voluntary information disclosure and performance. This paper selects 11 thematic tourism listed companies in Shanghai and Shenzhen Stock Exchange as the research samples, and applies empirical analysis to discuss the relationship between voluntary information disclosure and corporate performance of thematic tourism listed companies. The results show that: the overall level of voluntary informationdoi:10.4236/jssm.2017.106037 fatcat:6fuqwfx7vrfvjmhmwo64fxdpby