【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。更多还原

【Abstract】 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.更多还原