两种方法！上市公司投资者情绪数据+代码（2000-2024年）

Group 1 - The core concept of the analysis is the development of two sentiment indicators, SentimentA and SentimentB, which are used to measure investor sentiment based on different methodologies [1][3]. - SentimentA is derived from a regression model that separates a company's market valuation into its intrinsic value and market mispricing, using factors such as size, leverage, and return on assets (ROA) [1]. - SentimentB utilizes discretionary accruals as a proxy for investor sentiment, focusing on the subjective components of accruals while measuring non-subjective accruals against revenue [3]. Group 2 - The data spans from 2000 to 2024, with a sample size of over 61,000 for SentimentA and over 42,000 for SentimentB, indicating a comprehensive dataset for analysis [1][2]. - The methodology for SentimentA involves cross-sectional regression for each industry and year, allowing for a nuanced understanding of sentiment across different sectors [1]. - For SentimentB, the analysis focuses on the manipulation of accruals, providing insights into how companies may influence their financial statements to reflect investor sentiment [3].