| 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 |