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Updated: Feb 25, 2026

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一个多层次的视觉表示数据集,用于大规模的非金融信息披露
Bingjie Li1, Binglong Xia1, Ze Cheng1
1School of Information Management, Central China Normal University, Wuhan, 430079, China.
Scientific data
|February 23, 2026
概括
一个新的数据集,非财务信息披露视觉表示指数 (NFIVI),量化了企业报告中的视觉元素. 这使得企业印象管理策略的客观分析成为可能.
科学领域:
- 商业与金融 商业与金融
- 数据科学数据科学数据科学
- 视觉分析 视觉分析 视觉分析
背景情况:
- 企业可持续发展报告越来越多地使用视觉元素来塑造利益相关者的看法.
- 目前分析这些视觉策略的客观,定量工具有限.
研究的目的:
- 引入非财务信息披露视觉表示指数 (NFIVI) 数据集.
- 为中国上市公司报告 (2006-2024) 提供一个动态,每年更新的资源.
- 通过视觉修辞,实现对企业印象管理的定量研究.
主要方法:
- 开发了一个管道,集成布局分析和计算机视觉来处理报告.
- 将报告分解为文本,图像和颜色元素.
- 引入了两个关键指数:特征相关性指数 (NFIVI_FC) 用于风格一致性和信息积指数 (NFIVI_EI) 用于视觉复杂性.
- 在页面和文档层面定义了18个跨文本,图像和颜色的颗粒指标.
主要成果:
- NFIVI数据集为企业报告中的视觉构成和结构提供了客观指标.
- 该数据集将抽象设计概念运行化为可计算的措施.
- 促进对视觉印象管理的大规模定量研究.
结论:
- NFIVI数据集是研究人员的宝贵资源,并支持开发非财务披露的自动审计工具.
- 能够客观地衡量企业报告中的视觉策略.
- 推进企业沟通和利益相关者参与的定量分析.
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