摘要
依据我国有关信息披露的法律法规,对国泰安数据库中有关中国上市公司违规处理数据的整理和统计,揭示出推迟披露、重大遗漏、虚假记载、误导性陈述、选择性披露、语言表达模糊不清、后续补充及更正公告、披露信息冗杂等与信息披露质量有关的违规行为。在此基础上进行凝炼、重组和分解,建立由真实性、及时性、完整性3个一级指标和8个二级指标组成的上市公司信息披露质量评价指标体系,并运用层次分析法确定出指标权重;针对二级指标度量的复杂性和模糊性,为使评判有章法、可定量、可操作,设计出基于违规处理数据库信息和15个重要财务指标披露信息的质量等级判据与评分标准,提出相应的层次模糊评价模型,并进行实证分析。
According to Chinese laws and regulations on information disclosure of listed companies,through analyzing the data from CSRC's Enforcement Actions Research Database,information disclosure violations such as delayed disclosure, serious omissions, falsehood, misleading statements, selective disclosure, vague language expression,subsequent supplement and correction notice,the miscellaneous information disclosure are revealed. On the basis of this, the evaluation index system of information disclosure quality of listed companies is built with 3 first grade indexes and 8 second grade indexes,which weights are determined by the Analytic Hierarchy Process. Then, in order to deal with the complexity and fuzziness about measurement of second indexes,the disciplined,quantitative and operational criterion of index grade and scoring criteria are designed based on the Enforcement Actions Research Database and 15 important financial indexes,then the hierarchical fuzzy evaluation model are proposed and an example are given to illustrate its application.
出处
《中国管理科学》
CSSCI
北大核心
2016年第S1期337-344,共8页
Chinese Journal of Management Science
基金
安徽省软科学研究计划项目(1607a0202035)
关键词
信息披露质量
评价指标
评分标准
层次模糊评价模型
information disclosure quality
evaluation index
scoring criteria
hierarchical fuzzy evaluation model
