Item Item | Method | Index |
Variable selection of quality of information disclosure | Earnings information disclosure index |
|
Construction of information disclosure index |
| |
Evaluation index published by authoritative organizations | AIMR | |
Total income opacity index | Earnings aggressiveness | |
Earnings smoothing | ||
Risk-averse | ||
Shenzhen stock exchange information disclosure assessment rating | Excellent | |
Good | ||
Pass | ||
Fail | ||
Cost variable selection of equity financing | Equity financing capital asset pricing model | Effective capital market |
Three factor model | ||
Arbitrage Pricing Model | ||
Dividend discount model | Holder for long term | |
Dividend discount derived model | ONJ, PEG, GLS model |