In recent years, corporate disclosure and transparency analysis has been of interest in the academic and business community. The objective of this study is to increase the accuracy of information disclosure prediction by combining rough set theory (RST) and random forests (RF) technique, while adopting corporate governance as predictive variables. The effectiveness of this methodology has been verified by experiments comparing RF model. The sample is based on 580 Taiwan information technology (IT) firm in 2007. The results show that the proposed model provides better prediction results and corporate governance does provide valuable information in information disclosure prediction model.
Key words: Information disclosure, rough set theory, random forests.
Copyright © 2020 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0