TAF PUBLISHING

The purpose of this study is to examine the effects of capital structure, equity structure, talent attraction, intangible assets, and firm size on the financial performance of cultural media companies listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange from The impact of an intangible asset on financial performance 2012-2019. This article uses a multiple linear regression model to study the relationship between various influencing factors and company performance. It was found that the factors affecting the financial performance of cultural media companies listed on the Shanghai and Shenzhen stock exchanges, Current ratio and Company size are positively influenced, Asset-liability ratio, Intangible asset ratio, The average of Top management team' education degree, and the ratio of employees with bachelor’s degrees or higher degrees are negatively correlated. At present, many empirical studies on factors affecting financial performance have not reached a consistent conclusion. Many studies have begun to develop into specific industries and fields, and the culture media industry is locked in perspective to explain the correlation between factors that affect financial performance. Provide a reference for the research of the later culture media industry perspective.