Open AccessResearch on Financial Information Quality Evaluation System of Listed Companies in Low-carbon Environment
Author(s) -
Libin Xie,
Miaohuan Huang
Publication year - 2021
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/632/5/052052
Subject(s) - analytic hierarchy process , business , transparency (behavior) , accounting , quality (philosophy) , index (typography) , entropy (arrow of time) , information quality , listed company , finance , information system , environmental economics , computer science , economics , operations research , mathematics , engineering , philosophy , epistemology , electrical engineering , physics , computer security , quantum mechanics , world wide web
The era of low-carbon puts forward higher requirements for information transparency of listed companies. This paper analyzes the quality of financial information disclosure of listed companies as the content, and determines the quality evaluation system of financial information of Chinese listed companies under the background of low-carbon. The system has three first-level indicators of "timeliness", "authenticity" and "integrity", ten second-level indicators and nineteen third-level indicators. Then combined with the analytic hierarchy process and the entropy weight method to calculate its weight, a listed company financial information quality evaluation index model was constructed, which provided a reliable basis for listed companies to improve their competitiveness in the low-carbon wave.