The Correlation Research between Voluntary Information Disclosure and Corporate Value of Listed companies of Internet of Things
| Autor: | Fang xin, Su weiling |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
business.industry
Computer science media_common.quotation_subject 05 social sciences Accounting 050201 accounting Recession Maturity (finance) Corporate value Turnover Enterprise life cycle 0502 economics and business General Earth and Planetary Sciences Internet of Things business China Social responsibility 050203 business & management General Environmental Science media_common |
| Zdroj: | KES |
| ISSN: | 1877-0509 |
| Popis: | The paper chooses the voluntary information on the annual reports and social responsibility report from 2011 to 2015 of the listed companies of Internet of things (IOT) in China Shenzhen as the research object. Based on the enterprise life cycle theory, this paper uses empirical analysis method to study the correlation between the level of voluntary information disclosure and corporate value of IOT listed companies, and establishes the voluntary information disclosure level evaluation index system. In conclusion, the corporate value is positively correlated with the voluntary information disclosure levels of IOT listed companies in start-up, growth and maturity period, while it is negatively correlated in recession period. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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