摘要：AbstractBehavioural finance is important at the individual as well as corporate levels. A lot of researches analysing corporate behavioural finance have been made in recent decades. However all are related to solutions of capital or debt financing problems, finding the best possible source of capital increase or the cheapest debt possibility. This article aims to evaluate corporate financial investment decisions made via experts’ survey, trying to assess the main players in financial markets between non-financial companies, taking into consideration portfolio formation, motivation of investments, risk-return relationship, etc. The results show that Lithuanian non-financial companies are not very active in the financial market; they choose less risky (less profitable) short-term investments, keep a considerable amount in cash or time deposits, and strive to accumulate funds from financial investments for implementation of various projects related to their main company activities. Generally service companies, operating for more than five years and with sales volume exceeding 1.45 million Euros per year, are the main players in the financial market among non-financial companies.
