Indicator | Definition |
Inte_Enfor | Mandatory disclosed information, regulated by Securities Act, Accounting Standards and other regulatory authorities, including corporate governance guidelines, ownership structure, board of directors, supervisors and executives, key financial indicators, etc. |
Inte_Volun | Voluntary disclosed information, voluntarily provided by the management of listed companies, including the composition of the board of directors (excluding managers) and supervisors, stakeholders , financial and risk analysis, etc. |
Truth | Authenticity of disclosed information, including board of directors’ responsibility statement, board of supervisors’ responsibility statement, violation investigation, whether the auditor has retained opinions. |
Time | Timeliness of information disclosure, such as financial report. |