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E-Commerce, E-Business and E-Service – Lee (Ed)
© 2014 Taylor & Francis Group, London, ISBN 978-1-138-02646-9
A construction method of disclosure index of listed company in China
Shaoshuang Xu
College of Economics and Management, West Anhui University, Lu’an, China
ABSTRACT: Theoretically, there is no consensus on how to evaluate disclosure quality of listed com-
pany. However, in practice, the study of each institute has its own characteristics. Disclosure index is the
main method in theoretical and practical circle to evaluate disclosure of listed company. At present, most
of the researchers on disclosure index show great differences, especia ...