媒体监督与企业社会责任信息披露——基于重污染行业的经验数据

发布时间：2018-05-15 10:23

本文选题：媒体监督 + 社会责任　；参考：《财会月刊》2017年27期

【摘要】：以2009~2014年我国重污染行业上市企业为样本,检验了媒体监督对企业社会责任信息披露的影响及作用机制,并探究了媒体监督效果的异质性。结果表明:我国重污染行业上市企业社会责任信息披露的差异较大,整体水平偏低;媒体监督能显著提高企业社会责任信息披露水平;媒体监督对企业社会责任信息披露的影响具有异质性,即对于规模越大、社会责任信息披露水平越高的企业,媒体监督的影响效果越显著;媒体监督对企业社会责任信息披露的影响,目前主要是通过政府介入来发挥效果。
[Abstract]:Taking the listed enterprises of heavily polluted industries in China from 2009 to 2014 as samples, this paper examines the influence and mechanism of media supervision on the disclosure of corporate social responsibility information, and probes into the heterogeneity of the effects of media supervision. The results show that the social responsibility information disclosure of listed enterprises in heavy pollution industry is different and the whole level is low, media supervision can significantly improve the level of corporate social responsibility information disclosure. The influence of media supervision on corporate social responsibility information disclosure has heterogeneity, that is, the larger the scale, the higher the level of social responsibility information disclosure, the more significant the effect of media supervision; The influence of media supervision on corporate social responsibility information disclosure is mainly through government intervention.
【作者单位】：江西师范大学财政金融学院;江西师范大学商学院;
【基金】：国家自然科学基金项目(项目编号:71463028) 江西省软科学项目(项目编号:20121BBA10022)
【分类号】：F270;G206

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