List of Abbreviations
1 Introduction
1.1 Research Background and Significance
1.2 Domestic and Overseas Progress
1.3 Major Content and Methodology
2 Theoretical Framework
2.1 Information Disclosure Theories
2.2 Determinants of Voluntary Information Disclosure
2.3 Research Questions and Hypothesis
3 A comparative analysis of financial information disclosure indexes
3.1 The Development of Online Disclosure Indexes
3.2 Determinants of Online Information Disclosure
3.3 Effects of Transparency and Information Disclosure on Performance
4 Research Methodology
4.1 Measures of Online Disclosure Index
4.2 Independent Variables
4.3 Sample Size
4.4 Sources of Information
4.5 Reliability and Validity
4.6 Model and Estimation Method
5 Research Results and Analysis
5.1 Index of Online Financial Information Disclosure
5.2 Descriptive Statistics
5.3 Comparative Analysis
5.4 Research Limitations
Conclusions and Outlook
参考文献
Appendix A List of Companies Evaluated
Appendix B Online Disclosure Index Scores
