Evaluation of quality of information disclosure based on amended entropy weight algorithms
Ren Zheng-lian · Jisuanji yingyong yanjiu · 2014
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.