中国商业银行非利息收入对信息披露质量影响研究

The Research on the Effect of Non-interest Income on the Information Disclosure Quality of Chinese Commercial Banks

基于绩效和风险两个视角探究商业银行非利息收入对信息披露质量的影响机理,并构建三级、四类、由16项指标构成的商业银行信息披露质量测度体系,以2009-2017年68家中国商业银行为研究样本,运用熵权评价模型计算银行信息披露质量综合评价指数,实证分析商业银行非利息收入与商业银行信息披露质量之间的关系,结果表明:商业银行在发展非利息收入的过程中信息披露质量反而下降,风险视角的解释力度大于绩效视角的解释力度。

Based on relevant literature,this paper pursues the influencing mechanism of non-interest income on the quality of information disclosure,and sets up information disclosure quality measurement system which has three levels,four categories and 16 measures.This paper uses 68 Chinese commercial banks from 2009 to 2017 as research samples to study the relationship between non-interest income and information disclosure quality of commercial banks.The empirical test found that as non-interest income develops,disclosure quality of commercial banks decreases.