中國大陸銀行年報資訊披露，品質水準與GDP相關性：2011-2014

Correlation Between Bank Information Disclosure and Regional GDP: 2011-2014 Annual Reports of China Mainland

本文探討對2011-2014 年中國大陸四年的899 份銀行年報進行資訊披露統計，關注年報不同組成部分的表現，掌握不同類型、不同地區銀行年報資訊披露率及披露資訊品質水準的差異。銀行年報披露率方面，城商行、農商行披露數量逐年增多，且城商行年報披露率與地區GDP正相關；披露資訊品質水準方面，上市銀行的披露品質顯著高於其他銀行，不同地區的城商行中，華中、華南領先，西北墊底，各類型銀行年報三個組成部分的表現差異大。

This paper analyzes information disclosure of 899 China mainland bank annual reports within 2011-2014, briefly including disclosure rate and quality of different components, types, regions. More and more city commercial banks disclosed annual reports from 2011 to 2014, rural commercial banks also so. We find positive correlation between disclosure rate of city commercial bank and region GDP. There is a great gap among three components of various bank types. Disclosure quality of listed banks is higher than others. Comparing different regions, central and southern China is better, northwest is the last one.