Category | The variable name | Variable code | Variable description |
Dependent variable | Voluntary disclosure index | VDI | Evaluate the level of voluntary disclosure of travel listed companies |
Independent variables | Return on Equity | ROE | ROE = net profit *2/(initial shareholder equity + final shareholder’s equity) ×100% |
Turnover of Total Assets | Totassrat | Totassrat = (operating income/average assets) *100% | |
Debt to Asset Ratio | Dbastrt | Dbastrt = (total liabilities/assets) × 100% | |
Operating Income Growth Rate | Opeincmgrrt | Opeincmgrrt = (current operating income/operating income from the same period last year) *100% |