Liquidity risk disclosure evaluation of commercial bank based on two-tuple linguistic representation model

摘要

While it is difficult to use quantitative indexes to evaluate commercial banks' information disclosure quality, the linguistic information is a more favorable method to describe it. In this paper, the authors first put forward and design an index system for evaluation of commercial banks' liquidity risk disclosure quality according to relevant rules and regulations, and then, an evaluation method based on the two-tuple linguistic information processing is proposed, which can both meet the demands of judging and ordering risk information disclosure quality of different commercial banks and give qualitative evaluations to their disclosure by adopting appropriate assessing index aggregate. At the end, an empirical study on liquidity risk disclosure degree evaluation of Chinese commercial banks using the two-tuples linguistic information processing technology is carried out.