会计信息披露对投资者决策行为的影响研究

Research on the influence of accounting information disclosure on investors'decision-making behavior

会计信息披露是上市公司向外界传递其财务状况、经营成果和未来发展的重要方式,对投资者的投资决策行为有着重要的影响。文章从会计信息披露的概念、内容和特征入手,分析了会计信息披露对投资者决策行为的重要性,以及投资者决策行为对会计信息披露的需求。在此基础上,文章从信息和预期、知识和理解、行为和结果等角度,探讨了会计信息披露对投资者决策的影响机制和效果,以期促进会计信息披露与投资者决策行为的良性互动,维护资本市场的稳定和发展。

Accounting information disclosure is an important way for listed companies to convey their financial status,operating results and future development to the outside world,which has an important impact on investors'investment decision-making behavior.This paper starts with the concept,content and characteristics of accounting information disclosure,analyzes the importance of accounting information disclosure to investors'decision-making behavior,and the demand of investors'decision-making behavior for accounting information disclosure.On this basis,this article discusses the mechanism and effect of accounting information disclosure on investors'decision making from the perspectives of information and expectation,knowledge and understanding,behavior and result,so as to promote the positive interaction between accounting information disclosure and investors'decision making behavior and maintain the stability and development of the capital market.