媒体报道、会计稳健性与控制权私有收益

发布时间：2018-05-27 18:16

本文选题：媒体报道 + 股权结构　；参考：《江西社会科学》2017年03期

【摘要】：基于犯罪心理学的风险规避理论,融合信息不对称的分析框架,以我国2010—2015年A股上市公司为研究样本,实证检验了媒体报道对控制权私有收益的影响,以及在会计稳健程度不同的公司媒体报道对控制权私有收益影响程度的差异。研究发现:媒体报道越多,公司控制权私有收益越小;且媒体报道能有效改善公司的会计稳健性。进一步研究发现:在会计稳健性较强的上市公司,媒体报道与控制权私有收益关系不显著,而在会计稳健性较弱的上市公司,媒体报道能有效缓解公司的控制权私有收益。
[Abstract]:Based on the theory of risk aversion in criminal psychology and the analytical framework of asymmetric information, this paper empirically examines the influence of media reports on the private income of control rights, taking China's A-share listed companies from 2010-2015 as the research sample. And the degree of influence of corporate media report on private income of control is different in different degree of accounting conservatism. The study found that the more media reports, the smaller the private income of corporate control, and media reports can effectively improve the accounting conservatism of the company. Further research shows that the relationship between media reporting and private income of control is not significant in listed companies with strong accounting conservatism, while in listed companies with weak accounting conservatism, media reports can effectively alleviate the private income of control rights.
【作者单位】：南昌大学经济管理学院;
【基金】：国家社会科学基金项目“可变利益实体下我国引入双重股权结构的制度设计与风险防范研究”(16CGL014)
【分类号】：F275.1

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