非财务信息披露影响因素研究--基于中小投资者保护视角的中期报告.docxVIP

非财务信息披露影响因素研究--基于中小投资者保护视角的中期报告 摘要： 本文旨在从中小投资者保护视角出发，研究非财务信息披露对于中小投资者的影响因素。通过对历史数据的分析，得出了以下结论：首先，公司规模与非财务信息披露正相关，规模较大的公司更倾向于披露更多的非财务信息；其次，公司业务类型、行业类型及市场地位也会对非财务信息披露产生影响，对于高科技行业及市场地位较高的公司，非财务信息披露更加丰富；最后，投资者们的信息需求以及市场状况也是影响因素之一，投资者需要的信息越多，公司在非财务信息披露上的压力就越大。 关键词：非财务信息披露；中小投资者；公司规模；业务类型；市场状况；信息需求 Abstract: This paper aims to study the factors influencing the impact of non-financial information disclosure on small and medium-sized investors from the perspective of small and medium-sized investor protection. Through the analysis of historical data, the following conclusions are drawn: first, the companys size is positively correlated with non-financial information disclosure. Larger companies tend to disclose more non-financial information; secondly, the companys business type, industry type, and market position will also have an impact on non-financial information disclosure. For high-tech industries and companies with higher market positions, non-financial information disclosure is more abundant; finally, investors information needs and market conditions are also one of the influencing factors. The more information investors need, the greater the pressure on companies to disclose non-financial information. Keywords: non-financial information disclosure; small and medium investors; company size; business type; market conditions; information needs.