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Indexed by:会议论文

Date of Publication:2012-01-01

Included Journals:CPCI-SSH

Page Number:638-643

Key Words:Voluntary Disclosure; Commercial Bank; Entropy Coefficient Method

Abstract: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.