| Summary: | 碩士 === 中華大學 === 科技管理研究所 === 94 === Taiwan Securities Exchange and Over-the-Counter (OTC) have established an information disclosure evaluation system to help business disclosure information. But the evaluation items are too complicated and appear difficult to the public. Therefore, this study aims to collect information on the related evaluation systems, and extract the key indicator factors based on the experience and knowledge of experts in different fields, in order to establish a complete and simple set of information transparency structure that is easily understandable by the public. It then applies the Delphi method and Analytic Hierarchy Process to find the relative weights, and uses the weights to discuss the practical application of the key indicators during evaluation.The results show that evaluation criteria, record of major actions, and ratio of shareholders in the board of directors and supervisors, are the key criteria to companies in Taiwan in disclosure and improvement. It is suggested to companies to disclose the illegal occurrence of the company, the actions taken, and the outcomes with fairness, in order to improve the overall image of the company and allow investors to find out whether the company is disciplinary. Also, companies should allow all investors to know the personnel allocation in the company so that the internal conflict, corruption, and embezzlement due to unfair distribution of authorizes could be minimized, and investors could be aware whether their rights are diluted or damaged. Lastly, this evaluation system is expected to provide reference to the governance of companies in information transparency.
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