地矿企业自愿性信息披露对财务绩效的影响--基于宏达矿业的案例分析

Impact of Voluntary Information Disclosure of Geological and Mining Enterprises onFinancial Performance: Based on the Case Study of Hongda Mining

自愿性信息披露作为强制性信息披露的重要补充,逐渐获得外部投资者和利益相关者更加迫切的关注和更高程度的依赖。在此背景下,本文以宏达矿业为例,探讨自愿性信息披露对财务绩效的影响。研究发现,地矿企业自愿性信息披露水平对财务绩效具有显著的正向影响,基于此结论,结合行业自愿披露中的不足,从监管部门和企业自身的角度提出了相关建议来提升企业的财务绩效。

As an important supplement to mandatory information disclosure,voluntary information disclosure has gradually gained more urgent attention and a higher degree of dependence from external investors and stakeholders.In this context,this article takes Hongda Mining as an example to discuss the impact of voluntary information disclosure on financial performance.The study found that the level of voluntary information disclosure by geological and mining enterprises has a significant positive impact on financial performance.Based on this conclusion,combined with the deficiencies in voluntary disclosure in the industry,relevant suggestions are put forward from the perspective of the regulatory authorities and the enterprises themselves to improve the financial performance of enterprises.