Core Insights - The Management Discussion and Analysis (MDA) section of annual reports from listed companies has gained significant academic attention, indicating its importance in corporate governance and information disclosure [1][2][3] - The academic dissemination of MDA-related literature is expected to peak in 2024, with citation counts reaching 2,445, reflecting the growing interest in this area [1] - A year-on-year growth rate of 2.00% in MDA research is projected for 2024, suggesting an acceleration in scholarly focus [1] - A potential adjustment period in research interest is anticipated for 2025, indicating a transition from rapid development to a more rational academic evolution [1] Data Overview - Data is sourced from official company websites and annual reports, covering the period from 2007 to 2024 [4][5] - The data format is in Excel, including stock codes, stock names, years, and MDA text content [5] Research Directions - Research Topic 1: Analysis of strategic transformations in listed companies based on MDA text, utilizing text mining techniques to explore paths and characteristics across different industries [6] - Research Topic 2: Study of the relationship between sentiment analysis of MDA text and stock price fluctuations, quantifying emotional tendencies to provide new insights for investor decision-making [7] - Research Topic 3: Comparative analysis of information disclosure differences in MDA text across various market segments (main board, growth enterprise board, sci-tech innovation board) to offer suggestions for improving disclosure systems [8] - Research Topic 4: Development of a financial risk warning model by extracting key financial risk-related information from MDA text, aimed at predicting financial risks for stakeholders [9] - Research Topic 5: Investigation of the impact of innovation-related expressions in MDA text on corporate innovation performance, providing guidance for enhancing innovation capabilities [10]
上市公司MDA文本数据2007-2024年
Sou Hu Cai Jing·2025-10-12 06:43