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国内外从未有人从管理人员角度进行过非财务指标披露的满意度排序研究和分组研究,本文从管理人员角度出发,对管理人员所关注的反映其利益要求和实现方式信息的非财务指标披露的满意度进行了排序研究和分组研究。研究得出结论:管理人员对不同类的反映其利益要求和实现方式信息的非财务指标披露的满意度存在显著差异;个体和企业因素产生了管理人员同一类非财务指标披露的满意度差异。对满意度低的非财务指标的披露,企业应当改善其披露。对不同类别管理人员披露满意度存在显著差异的非财务指标,企业应当特别需要改善披露。
At home and abroad, no one has done research on the rankings and grouping of satisfaction of non-financial indicators disclosure from the perspective of managers. This article, from the perspective of managers, discloses the non-financial indicators that managers are concerned about that reflect their interest requirements and ways to realize information Satisfaction was ranked by rank and group study. The research concludes that the managers have significant differences in the satisfaction of different types of non-financial indicators disclosures that reflect their interest requirements and ways to achieve information; individual and enterprise factors have generated different satisfaction ratings of managers with the same type of non-financial indicators. For the disclosure of non-financial indicators with low satisfaction, enterprises should improve their disclosure. For the non-financial indicators that there are significant differences in the satisfaction of different categories of managers, enterprises should especially need to improve the disclosure.