| Summary: | 碩士 === 東吳大學 === 會計學系 === 103 === Abstract
The purpose of this study is to explore the relevance between information transparency and business performance using the result produced by the Information Disclosure and Transparency Ranking System (IDTRS) as variables to measure transparency of information. Study objects are the listed (cabinet) firms accepting ninth to eleventh information disclosure evaluation by the Securities & Futures Information Center.
The empirical results find that: Pearson correlation coefficient showing there is a significant positive relationship between Return On Equity, Total Asset Turnover and Information Disclosure Transparency, It means that when a company’s level of Information Disclosure Transparency is better, its Return On Equity and Total Asset Turnover is higher; Dimensional Regression Analysis showing there is a significant positive relationship between Return On Equity, Total Asset Turnover, Financial Leverage Multiplier and Information Disclosure Transparency, It means that when a company’s level of Information Disclosure Transparency is better, the operating performance also comes to a better performance.
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