本文選題：媒體關(guān)注　切入點：股權(quán)性質(zhì)　出處：《安徽大學》2017年碩士論文　論文類型：學位論文

【摘要】：近年來,社會責任履行缺失現(xiàn)象不斷出現(xiàn),刺激了社會各界對企業(yè)社會責任信息的需求。同時,政府、證券市場、社會機構(gòu)也在不斷促進企業(yè)提供更規(guī)范、質(zhì)量更高的社會責任信息,社會責任信息披露成為了學術(shù)界研究的熱點。高質(zhì)量的社會責任信息可以降低企業(yè)和投資者之間的信息不對稱性,保護外部利益相關(guān)者的利益。當前,國內(nèi)外關(guān)于社會責任信息披露質(zhì)量的研究集中在公司特征和內(nèi)部治理結(jié)構(gòu)等方面,很少有學者將研究視角轉(zhuǎn)向媒體這一外部治理因素,研究二者之間的關(guān)系。媒體作為法律之外的"第四種權(quán)力",具有信息中介作用和監(jiān)督作用,已有學者研究發(fā)現(xiàn)媒體具有較好的外部治理效果。媒體通過其對企業(yè)的關(guān)注來發(fā)揮治理作用,規(guī)范企業(yè)的行為;通過其對信息的傳遞對證券市場信息披露機制起到補充作用;通過報道優(yōu)化政府的監(jiān)督環(huán)境。目前,鮮有學者從媒體關(guān)注的角度研究社會責任信息披露質(zhì)量,媒體通過對企業(yè)的關(guān)注會對社會責任信息披露質(zhì)量產(chǎn)生怎樣的影響?尤其是在中國"二元所有制結(jié)構(gòu)"背景下,媒體關(guān)注對社會責任信息披露質(zhì)量的影響是否存在差異?本文基于我國上市公司社會責任信息披露現(xiàn)狀,結(jié)合內(nèi)部和外部公司治理因素,探究媒體關(guān)注和股權(quán)性質(zhì)對社會責任信息披露質(zhì)量是否存在治理作用,深入分析媒體關(guān)注對社會責任信息披露質(zhì)量的治理作用是否受到股權(quán)性質(zhì)的影響,進一步探究媒體關(guān)注對不同披露意愿下的社會責任信息披露質(zhì)量的治理作用。本文主要包括五大章節(jié)。第一章是緒論,闡述本文的研究背景和意義、思路和方法、創(chuàng)新和特色,回顧國內(nèi)外有關(guān)社會責任信息披露及媒體關(guān)注的相關(guān)文獻。第二章是相關(guān)概念與理論基礎(chǔ),界定了本文研究對象的相關(guān)概念,對信息不對稱理論、信號傳遞理論、利益相關(guān)者理論、合法性理論進行闡述。第三章是理論分析與研究假設(shè),該章闡述了我國社會責任信息披露現(xiàn)狀及其存在的問題,梳理了媒體關(guān)注和股權(quán)性質(zhì)對社會責任信息披露質(zhì)量的作用機理,并在此基礎(chǔ)上提出假設(shè)。第四章是實證研究,選取我國資本市場2009-2014年披露社會責任報告的A股上市公司為研究樣本,實證檢驗媒體關(guān)注和股權(quán)性質(zhì)對社會責任信息披露質(zhì)量的影響,并進一步區(qū)分在不同股權(quán)性質(zhì)下和披露意愿下媒體關(guān)注對其的影響。第五章是研究結(jié)論和政策建議,研究發(fā)現(xiàn):(1)媒體關(guān)注與社會責任信息披露質(zhì)量之間顯著正相關(guān),媒體關(guān)注可以促進社會責任信息披露質(zhì)量的提高;(2)與非國有上市公司相比,國有上市公司披露的社會責任信息質(zhì)量更高;(3)進一步對股權(quán)性質(zhì)進行區(qū)分,與非國有企業(yè)相比,媒體關(guān)注對國有企業(yè)披露的社會責任信息質(zhì)量的正向作用被抑制;(4)基于不同的披露意愿,媒體關(guān)注對強制性披露社會責任報告的上市公司的治理效果弱于自愿性披露社會責任報告的上市公司。
[Abstract]:In recent years, the phenomenon of lack of social responsibility performance has constantly appeared, which has stimulated the demand for corporate social responsibility information from all walks of life. At the same time, the government, the securities market, and social institutions are also constantly promoting enterprises to provide more standard. Higher quality social responsibility information, social responsibility information disclosure has become a hot topic in academia. High quality social responsibility information can reduce the information asymmetry between enterprises and investors. Protection of the interests of external stakeholders. At present, domestic and foreign research on the quality of social responsibility information disclosure focuses on corporate characteristics and internal governance structure, and few scholars turn their research perspective to the media as an external governance factor. The media, as a "4th kinds of power" outside the law, has the function of information intermediary and supervision. Some scholars have found that the media has a good external governance effect. The media play a governance role through its concern to enterprises, standardize the behavior of enterprises, and play a complementary role to the information disclosure mechanism of the securities market through its transmission of information. At present, few scholars study the quality of social responsibility information disclosure from the perspective of media concern. What impact will the media have on the quality of social responsibility information disclosure through the concern of enterprises? Especially under the background of "dual ownership structure" in China, is there any difference in the influence of media attention on the quality of social responsibility information disclosure? Based on the current situation of social responsibility information disclosure of listed companies in China, this paper explores whether media concern and ownership nature have governance effects on the quality of social responsibility information disclosure, combined with internal and external corporate governance factors. Deeply analyzing whether the governance role of media attention to the quality of social responsibility information disclosure is affected by the nature of equity, This paper mainly includes five chapters. The first chapter is the introduction, which expounds the research background and significance, ideas and methods, innovation and characteristics of this paper. The second chapter is the related concepts and theoretical basis, defines the relevant concepts of the object of this study, information asymmetry theory, signal transmission theory, The third chapter is the theoretical analysis and research hypothesis, this chapter expounds the current situation and existing problems of social responsibility information disclosure in China. This paper combs the mechanism of media concern and equity nature on the quality of social responsibility information disclosure, and puts forward some hypotheses on this basis. Chapter 4th is an empirical study. The A-share listed companies that disclosed social responsibility reports in China's capital markets from 2009-2014 are selected as the research samples to test the impact of media attention and equity nature on the quality of social responsibility information disclosure. Chapter 5th is the conclusion of the study and policy recommendations. The study found that media concern has a significant positive correlation with the quality of social responsibility information disclosure. Media attention can promote the improvement of the quality of Social responsibility Information Disclosure.) compared with non-state-owned listed companies, the quality of social responsibility information disclosed by state-owned listed companies is higher than that of non-state-owned companies. Media concern about the positive role of the quality of socially responsible information disclosed to state-owned enterprises is suppressed) based on different disclosure intentions. Media focus on the mandatory disclosure of social responsibility reports of listed companies governance effect is weaker than voluntary disclosure of social responsibility reports of listed companies.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51

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本文編號：1570543