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1.
张洁  刘西友 《财会通讯》2011,(6):123-125
美国相继发生的安然、世通、施乐等财务舞弊案件,让媒体能否发挥公司治理功能这一主题受到社会各界的高度关注。从现有的经验证据来看,媒体通过声誉机制和信息媒介机制,提升了西方资本市场上上市公司的治理水平。我国对该问题的研究基本处在兴起阶段。本文综述和评析了国外关于媒体与公司治理关系的最新进展,通过建立媒体参与公司治理的一般理论分析框架,为我国学者从事该领域的深入研究提供思路与启示。  相似文献   

2.
基于2012-2016年我国A股高科技上市公司样本,构建公司治理综合指数,实证检验公司治理水平、环境不确定性与媒体报道的相关性.结果 表明:公司治理水平吸引了更多的媒体关注,但是并不能显著拉拢媒体进行正面报道;而环境不确定性抑制了公司治理水平与媒体报道数量的正相关性.从公司治理水平层面出发探究媒体报道的发生机制,对于督...  相似文献   

3.
文章以上市公司绿色投资为切入点,选择媒体关注与政治关联为分析对象,讨论了媒体关注和政治关联在企业微观层次中能否发挥公司治理的作用,尤其是能否提高上市公司管理层的环保绿色投资行为并提高企业社会责任承担。通过对国内外相关文献的回顾,大量证据跟踪表明政治关联与媒体关注都会对企业的绿色投资决策施加压力,有效地影响了企业投资行为,一定程度上发挥了外部公司治理的作用。同时,相关文献中较少涉及政治关联和媒体报道发挥公司治理内在机制问题,文章在完善机制的过程中创建了一个新的框架结构,解释媒体关注与政治关联对企业绿色投资的影响机制。  相似文献   

4.
论文首先简单介绍了公司治理理论的内容,然后分析了公司治理与会计信息质量之间的显著相关性,讨论了我国现阶段中小企业公司治理存在的问题及对会计信息质量的影响,最后从内、外部治理机制两方面分别提出了提高中小企业会计信息质量的对策,认为企业内部需要建立有效履行各个职能的运行机制,同时还需要政府、银行、社会中介和媒体等对外部治理发挥作用。  相似文献   

5.
通过对双汇"瘦肉精"事件的考察,验证了有偏的媒体报道具有公司治理功能,从理论上解释了有偏的媒体报道发挥公司治理作用的机理。结果发现:有偏的媒体报道仍然可以发挥公司治理作用;有偏的媒体报道通过引起"轰动效应"给公司管理层带来巨大压力,触发"行政介入"、"市场压力"和"声誉机制"等机制发挥媒体治理作用。  相似文献   

6.
通过对双汇“瘦肉精”事件的考察,验证了有偏的媒体报道具有公司治理功能,从理论上解释了有偏的媒体报道发挥公司治理作用的机理。结果发现:有偏的媒体报道仍然可以发挥公司治理作用;有偏的媒体报道通过引起“轰动效应”给公司管理层带来巨大压力,触发“行政介入”、“市场压力”和“声誉机制”等机制发挥媒体治理作用。  相似文献   

7.
媒体作为公司治理的法外监督方式,较好地改善了现代企业的公司治理水平。本文对媒体的公司治理作用的动机和作用机制进行了详尽分析;并从传统媒体和新媒体的差异视角比较分析了新媒体较之于传统媒体的公司治理作用的差异;进一步分析了媒体的公司治理作用的局限性并从不同视角提出了改进措施建议。  相似文献   

8.
近年来我国公司治理的不断完善,相关实证研究层出不穷,为了弄清楚公司治理作用过程,尤其是独立董事在公司治理中所起的作用,本文以独立董事发表不同意见为切入点,在2005年度发表了不同意见的公司中,选取个案过程透视,对该公司自有记录以来,全部的董事会、监事会和股东大会的决议内容与表决过程进行跟踪,了解了该公司治理主体之间的作用过程,主要数据资料来源于上海证券交易所,除此之外,还查阅了证券之星网站关于该公司重大事项的公告以及媒体评论。  相似文献   

9.
作为公司治理的重要外部机制之一,媒体对公司行为的监督作用日益突显。本文从媒体关注的外部环境、动机、作用机理的等方面剖析媒体关注对公司治理的作用,并借鉴他人最新研究成果分析媒体关注对公司治理的实施效果。  相似文献   

10.
本文从轰动效应与媒体治理入手,通过运用案例分析,对媒体治理与资本市场公司治理之间的关系进行研究.本文研究发现,媒体向大众传输信息时,易产生轰动效应.媒体作为上市公司外部监督渠道,出于自利目的而去追逐或制造轰动效应时,媒体治理的作用及效果大大降低.本文对媒体治理这把“双刃剑”进行了探讨,旨在通过媒体这种外部监督的方式更好的进行公司治理.  相似文献   

11.
In 1972, three national strikes received a wide coverage on television, radio and in the press. They were the miners' dispute, followed by the docks' industry dispute, and finally the national building industry strike. While much attention was directed to the respective claims which were lodged, a further aspect arising out of those strikes provoked a great deal of controversy. This related to the unlawful behaviour of a number of pickets who had taken up their stances outside various industrial establishments. It appears that at some locations, clashes had taken place between police and pickets, resulting in the arrest and charging of a substantial number of workmen. Figures show that at least 263 pickets were arrested in England and Wales during the course of the miners' strike.  相似文献   

12.
韩文理 《价值工程》2012,31(13):169
无线覆盖是网络规划设计的核心。在无线室内分布设计中,覆盖目标信息收集的好坏决定了网络的覆盖质量。本文重点介绍覆盖目标信息收集在无线室内分布系统设计规划中的应用。  相似文献   

13.
Abstract

We investigate the association between the media coverage of firms’ CEO pay packages and subsequent shareholder voting on say-on-pay resolutions, and find that negative media coverage is able to predict shareholder discontent over say on pay. When we divide media coverage into coverage in the financial and business press versus coverage in the general press, we find that shareholder voting on say-on-pay resolutions is mainly associated with the articles from the financial and business press. This suggests that the media cannot be considered a homogeneous information source that is equally able to predict shareholders’ voting behaviors. As such, our findings have important implications for studies on the role of the media in corporate governance.  相似文献   

14.
This study examines the effects of size, analyst coverage, and book-to-market in explaining momentum profits in UK stocks. We document a pattern of momentum in UK stocks and find that momentum profits are negatively related to firm size, analyst coverage, and book-to-market. We find that book-to-market is more important than coverage and coverage is more important than size in explaining momentum profits. We examine the book-to-market effect closely and find that a value premium exists for past stock losers, but a growth discount exists for past stock winners. Finally, the results of this study provide mixed support for the information diffusion hypothesis of Hong and Stein (1999).  相似文献   

15.
We examine the impact of media coverage of the Capital Purchase Program (CPP) under the Troubled Assets Relief Program on the equity market valuation of participating bank holding companies (CPP banks). We document substantial negative coverage of the CPP and its participants over the five quarters following the program's initiation. We find that the extent of negative media coverage about the CPP exerted substantial downward pressure on the stock returns of CPP banks, decreasing their valuation relative to bank holding companies not participating in the program. We show that our findings cannot be explained by differences in the banks’ financial viability at the CPP's initiation, new information about their performance being released to the market after the CPP's initiation or preceding stock returns causing the negative media coverage. Our findings highlight the importance of investor sentiment, as reflected by the tone of media coverage, in banks’ valuation during a period of high uncertainty in financial markets.  相似文献   

16.
米建敏  金辉 《价值工程》2010,29(25):252-252
解决农村广播电视覆盖,实现村村通广播电视是各级广播电视部门一项刻不容缓的任务,并致力于做好的一项民心工程、德政工程。本文对提高农村广播电视覆盖的有效途径及存在问题对策进行了详细的探讨。  相似文献   

17.
陈慧艺  阎春宁 《价值工程》2007,26(10):164-168
中国目前的养老保障覆盖率远低于世界发达国家的平均水平。随着中国经济的持续增长,如何在国家财政可承受的范围内,尽快而有效地扩大包括非城镇人口在内的养老保障覆盖率,是一个亟待研究和解决的问题。文中分析比较了中国与美国、德国、英国、法国、日本、新加坡、智利等国养老保障体系的异同点,探讨了人口与GDP,养老金债务与GDP之间的关系,提出了扩大中国养老保障覆盖率的建议性对策。  相似文献   

18.
This paper investigates the role of the business press in creating and disseminating information around earnings announcements by examining different motivations of trading volume. We find that press coverage is positively associated with trading activity motivated by differential interpretation and by differential belief revision, consistent with the press playing both an information creation and information dissemination role around earnings announcements. When we divide press coverage into full articles with additional editorial content and news flashes merely repeating verbatim of firm-disclosed press releases, we find that trading volume motivated by both differential interpretation and differential belief revision increases as coverage by full articles increases, and trading volume motivated by differential belief revision increases as coverage by news flashes increases. We also report that the differential interpretation effect of full articles is more pronounced when information users’ sophistication is high. Overall, we provide new evidence to the literature by showing that each type of press coverage plays an informational role in different motivations of trading activity.  相似文献   

19.
With the guidance of discourse analysis, this paper attempts to explore the stylistic features of news coverage with concrete example from angles of global and local analysis, aiming at promoting people's knowledge of news coverage style and furthering understanding of it.  相似文献   

20.
Unions make differences to employee satisfaction that correspond to their effects on individual economic advantage. Panel data reveal how changes in economic circumstance and changes in job satisfaction are linked to changes in union coverage. When individuals move into a union covered job they receive a wage mark‐up and express enhanced pay satisfaction. Conversely, those moving from a union covered job on average lose any mark‐up and have significantly reduced satisfaction. Similar findings emerge for working hours. On average individuals prefer shorter hours, something they tend (not) to achieve on moving (out of) into a unionised job, resulting in higher (lower) satisfaction. Switching into union coverage lowers satisfaction with job security, even though coverage has no effect on the risk of unemployment. This is because covered employees suffer greater costs of re‐employment for a given level of unemployment risk, partly because of loss of the union mark‐up.  相似文献   

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