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本文通过采用多元回归方法,分析我国上市公司非财务信息披露与财务绩效之间的相关关系,结果证明:1、上市公司非财务信息披露得分与下年度财务绩效正相关,即上市公司非财务信息披露对于预测企业下年度财务绩效具有信息含量。2、上市公司非财务信息披露得分与当年财务绩效之间呈正相关关系,即通过上市公司的非财务信息披露情况能解释公司当年经营业绩。
This paper analyzes the relationship between non-financial information disclosure and financial performance of listed companies in China by using multiple regression analysis. The results show that: 1, the non-financial information disclosure score of listed companies is positively correlated with the financial performance of the next fiscal year, that is, the non-financial information of listed companies Disclosure is informative for forecasting next year’s financial performance. 2. There is a positive correlation between the scores of non-financial information disclosure of listed companies and the financial performance of the year, that is, the operating performance of the company can be explained through the non-financial information disclosure of the listed companies.