The Measure on the Level of the Commercial Banks’ Voluntary Disclosure
As the particular financial enterprise, the information asymmetry of commercial banks is a particularly severe problem. Voluntary disclosure is an effective mean to solve the problem. This article selects fourteen Chinese listed commercial banks’ reports from 2009 to 2010 as the research samples, builds voluntary disclosure level evaluation index system by content analysis method. Using the entropy theory to construct a voluntary disclosure level testing model and analyzing Chinese listed commercial banks’ voluntary disclosure level, we found that the weight of Banks forecasting information is much higher than other information in Evaluation System, and listed commercial banks’ voluntary disclosure level in 2009 are higher than it in 2010. Among the banks, the state-owned commercial Banks’ voluntary disclosure level is higher.
Voluntary Disclosure Commercial Bank Entropy Coefficient Method
ZHAO Wenjun TAN Dandan LI Yuan
School of Economics, Dalian University of Technology, Dalian, China, 116024
国际会议
大连
英文
638-643
2012-07-07（万方平台首次上网日期，不代表论文的发表时间）