The Correlation Research between Voluntary Information Disclosure and Corporate Value of Listed companies of Internet of Things

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Abstract

The paper chooses the voluntary information on the annual reports and social responsibility report from 2011 to 2015 of the listed companies of Internet of things (IOT) in China Shenzhen as the research object. Based on the enterprise life cycle theory, this paper uses empirical analysis method to study the correlation between the level of voluntary information disclosure and corporate value of IOT listed companies, and establishes the voluntary information disclosure level evaluation index system. In conclusion, the corporate value is positively correlated with the voluntary information disclosure levels of IOT listed companies in start-up, growth and maturity period, while it is negatively correlated in recession period.

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Weiling, S., & Xin, F. (2017). The Correlation Research between Voluntary Information Disclosure and Corporate Value of Listed companies of Internet of Things. In Procedia Computer Science (Vol. 112, pp. 1692–1700). Elsevier B.V. https://doi.org/10.1016/j.procs.2017.08.192

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