工业技术经济Issue(9)：105-113,9.DOI:10.3969/j.issn.1004-910X.2014.09.012
上市公司信息透明度评价研究--基于主成分分析与熵权法
A Study on Corporate Information Transparency Assessment---Based on Principal Component Analysis and Entropy Methodology
摘要
Abstract
Aiming to establish a model for assessing corporate information transparency , this paper selects 12 indicators related to corporate governance structure , stocks ownership structure and operates conditions based on the extant studies about factors affecting infor-mation transparency . For empirical analysis , it chooses 38 real estate companies listed in the Shenzhen Stock Exchange as the sample , and reduces the dimension of 12 indicators to 6 principal components by Principal Component Analysis . Then 6 principal components is weighted by Entropy Method , it thus achieves the score of corporate information transparency for all sample companies . The empirical anal-ysis results show that operating capacity and internal control system have significant effect on real estate company's information transparency , while financial leverage and the separating extent of ownership and controlling right have less effect .关键词
主成分分析/熵权法/信息透明度/房地产公司Key words
information transparency/real estate company/principal component analysis/entropy theory分类
管理科学引用本文复制引用
李钰,郑若娟..上市公司信息透明度评价研究--基于主成分分析与熵权法[J].工业技术经济,2014,(9):105-113,9.基金项目
教育部人文社科规划项目“ISO26000社会责任标准对中国外向型企业的影响及对策研究”（项目编号12YJA790209）；中央高校基本科研业务费专项资金项目“企业社会责任绩效评价研究”（项目编号2011221036）。 （）
