摘要
根据熵权法的基本原理,构建了上市公司透明度评价体系,并运用实证研究的方法,以2004年深交所信息披露考核结果为优秀和不及格的公司为研究样本,考察了代表公司特征和公司治理结构特征的9个指标与上市公司信息透明度的关系,并对样本公司透明度进行了综合评价。
Based on entropy theory, the paper sets up a transparency evaluation system of listed companies. Through an empirical study on the excellent and wrong companies which are appraisal results by information disclosure examination of Shenzhen stock exchange marking in 2004, the relationship between information transparency of listed companies and nine indexes standing for corporate features or corporate governance features is obtained. Besides, the paper makes a comprehensive evaluation on the transparency of sample companies.
出处
《经济问题》
CSSCI
北大核心
2008年第8期50-52,101,共4页
On Economic Problems
基金
山东省社科规划研究项目(07DJGZ11)
关键词
熵权理论
透明度
自愿信息披露
entropy theory
transparency
voluntary information disclosure
