【摘要】 基于信息披露质量与信息披露违规的对偶关系,从违规行为直接评价与违规影响间接评价两个方面,构建了三级层次的信息披露质量评价指标体系,并利用建立在一般熵权算法基础上的修正熵权算法,评价了深交所1 385家上市公司的信息披露质量。实证计算、t检验及Wilcoxon检验的结果表明,修正熵权算法既保证评价结果无显著性差异,也比一般熵权算法更具适用性和有效性。更多还原

【Abstract】 Based on the duality relationship between quality of information disclosure and information disclosure violations,this paper constructed a three-level evaluation indicator system of the quality of information disclosure from two aspects.After using amended entropy weight algorithms established on the basis of the general entropy algorithm,it evaluated the quality of information disclosure for 1 385 listed companies from the Shenzhen Stock Exchange.Through empirical calculations,t test and Wilcoxon test,the results show that amended entropy weight algorithms not only ensure no significant difference for evaluation findings,but also have stronger applicability and effectiveness than general entropy algorithms.更多还原