商业银行自愿性信息披露水平的测度  

Measurement of the Level of the Commercial Banks' Voluntary Disclosure

作　　者：兆文军[1] 李元[1] 

机构地区：[1]大连理工大学经济学院,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2012年第3期24-27,共4页Journal of Dalian University of Technology(Social Sciences)

基　　金：国家自然科学基金项目:"外部治理环境;利益相关者声誉与上市公司盈余管理"(71172136);中央高校基本科研业务费专项基金项目:"商业银行自愿性信息披露水平的测度"(DUT12RW312);辽宁省社会科学规划基金项目:"创新能力视角的辽宁省区域智力资本研究"(L09DJL037)

摘　　要：商业银行作为特殊的金融企业,信息不对称问题尤为严重,自愿性信息披露是解决信息不对称的有效手段。文章采用内容分析法建立我国商业银行的自愿性信息披露指标体系,以2009～2010年14家上市商业银行为样本,构建熵权系数测度模型,通过计算自愿性信息披露指数测度商业银行自愿性信息披露水平。研究发现,预测类信息对商业银行自愿性信息披露水平的影响最大,2009年商业银行自愿性信息披露水平高于2010年,国有商业银行自愿性披露水平相对较高。As the particular financial enterprise,the information asymmetry of commercial banks is a particularly severe problem.Voluntary disclosure is an effective means to solve the problem.This article has developed an evaluation index system of voluntary disclosure level by content analysis method based on 14 Chinese listed commercial banks' reports from 2009 to 2010 as the samples,using the entropy theory to construct a testing model,and analyzing the Chinese listed commercial banks' voluntary disclosure level.It is found that the weight of Banks' forecasting information is much higher than other information,and listed commercial banks' voluntary disclosure level in 2009 is higher than that in 2010.Among the banks,the state-owned commercial banks' voluntary disclosure level is higher.

关 键 词：自愿性信息披露 商业银行 熵权系数法 

分 类 号：F832.33[经济管理—金融学] F233F224