内容分析法在上市公司年报研究中的应用

目前已有大量学者利用上市公司的定量数据进行了广泛的研究,但鲜有学者对上市公司年报的定性部分(语言部分)进行研究。本文运用内容分析法在年报语言部分作了研究。首先介绍了内容分析法的定义、研究步骤和应用领域,然后介绍了年报的语言部分在传递公司信息的重要作用,并介绍了利用内容分析法对年报研究的主要研究成果。

Content Analysis on the Research of Annual Report in listed companies

A lot of Chinese scholars have done many researches on the listed companies using the quantitative data, but few people studies on the qualitative data of listed companies. this paper introduces the content analysis and the way to use it on accounting field. it first introduces the definition, research steps and the application fields of content analysis, then lists the function of narrative financial reporting on the communication of information and the main research results of using content analysis on the studying of narrative financial reporting.