媒体负面报道对审计延迟的影响研究

利用2012—2020年我国A股非金融类上市公司相关数据，通过中国研究数据服务平台手工搜集整理中国上市公司财经新闻数据库（CFND）中的网络媒体负面报道次数，实证检验了媒体负面报道对审计延迟的影响。研究发现，媒体负面报道会增加审计延迟，这一效应在非行业专长子样本（Expert=0）的样本中显著存在。在控制了内生性偏差后，结论依旧不变。进一步研究了媒体负面报道对审计延迟的影响机制，发现媒体负面报道会通过提高审计师的风险感知度对审计延迟产生影响，具体表现为，当企业面临的媒体负面报道次数增加时，审计师为降低审计风险会选择加大审计资源的投入，审计延迟随之增加。     

论危机管理的媒体政策

企业在危机管理时需要制定危机管理计划，媒体政策是危机管理计划必不可少的组成部分。通过案例强调媒体政策的重要性，以及对如何形成有效的媒体政策提出建议。     

How Has Regulation FD Affected the Operations of Financial Analysts?*

In this paper, we analyze how financial analysts generate information, make decisions about firm coverage, and try to maintain their forecasting accuracy after the passage of Regulation Fair Disclosure (“Reg FD”). Using the model developed by Barron, Kim, Lim, and Stevens 1998, we find that analysts are investing more effort in idiosyncratic information discovery. In order to do this, individual analysts appear to be reducing coverage for well‐followed firms while increasing coverage of firms that were less followed prior to Reg FD. Analysts who had preferential links with firms that they covered, such as analysts from large brokerage houses, tend to have greater forecast accuracy in the pre‐FD period. However, these analysts are unable to sustain their forecasting superiority in the post‐FD period, which suggests that there has been a leveling of the information playing field among analysts. Overall, our results reflect a trend toward greater reliance on idiosyncratic information discovery on part of the financial analysts.     

如何提高"英语阅读"教学水平

该文从我国“英语阅读”教学的现状和实际出发,分析了大众媒体对学校教学的挑战,并吸取国外“英语阅读”教学的经验,提出具体教学策略。     

喜忧并存之35年——中日建交以来的历史回眸

自1972年中国与日本建立正式外交关系,至今已经时逾35载。在这35年中,两国关系不论在政治上、经济上还是文化交流上,都取得了可喜的成绩。但中日关系中的喜与忧从来都是并存的。为消除中日间堪忧问题,双方都应以实际行动恪守中日间3个重要文件精神;积极主动地制止不利于中日友好的各种言行;两国的媒体都不应做鼓动本国民族情绪的工具;日本的领导人及政治家们应该换一种思维方式对待历史认识问题。     

论流媒体时代的挑战与广播生存

流媒体技术的出现使音频文件在网络媒体中的顺利传播成为现实，从而使网络媒体对于广播媒体的直接竞争开始突现。该文以“流媒体时代”下的广播媒体为考察对象．分析了流媒体带给网络媒体的新变化、广播媒体所面临的挑战、生存机会．并提出了广播媒体的生存对策。     

Digital product innovations for the greater good and digital marketing innovations in communications and channels: Evolution,emerging issues,and future research directions

During the past quarter-century, digital technologies-based innovations for creating, communicating, and delivering products of value to customers have significantly risen in importance to the competitiveness of firms. Digital technologies-based innovations have been transformational in numerous ways, such as their impact on firms’ marketing behaviors, consumers’ search and buying behaviors, and the structural characteristics of markets and industries. Against this backdrop, this article provides a perspective on the evolution of research and practice in digital product innovations and digital marketing innovations. Specifically, the article focuses on (a) innovations for the greater good in the domain of the former and (b) direct and mediated communications through social media platforms and omnichannel marketing in the domain of the latter. In respect of each of the above, the article provides an overview of the evolution and current state of the field, highlights certain current issues and the trajectory of the field, and proposes directions for future research.     

Advertising media and cigarette demand

Using state-level panel data for the USA spanning three decades, this research estimates the demand for cigarettes. The main contribution lies in studying the effects of cigarette advertising disaggregated across five qualitatively different groups. Results show cigarette demand to be near unit elastic, the income effects to be generally insignificant and border price effects and habit effects to be significant. Regarding advertising effects, aggregate cigarette advertising has a negative effect on smoking. Important differences across advertising media emerge when cigarette advertising is disaggregated. The effects of public entertainment and Internet cigarette advertising are stronger than those of other media. Anti-smoking messages accompanying print cigarette advertising seem relatively more effective. Implications for smoking control policy are discussed.     

政府审计、媒体监督与财政安全

媒体对政府审计的监督是否有利于保障财政资金的运行安全?研究结果表明,在审计前期和中期,媒体对政府审计情况报道越多的地区,地方审计机关发现的违规资金越多,应上缴的财政资金越多。在审计后期,媒体对政府审计情况报道越多的地区,被审计单位整改情况越好,已上缴的财政资金越多。因此,审计部门应尊重新闻自由,重视媒体对审计机关的监督权力,借助媒体减少审计工作中的阻力。媒体应加大报道力度来改善政府审计效能,督促被审计单位进行整改,进而提高财政资金运行的安全性。     

传媒视野下前苏联的信息发布：一个简史

从传播的角度看,任何一个国家在发布、公开信息时,都必须借助于通报或告知的渠道。这种渠道在当代社会是以报刊、电台、电视为主的新闻传播媒介。前苏联充分利用以报刊、电台、电视为主的传播媒体来发布信息。前苏联的信息发布大致经历了列宁时期、斯大林时期、赫鲁晓夫时期、勃列日涅夫时期和戈尔巴乔夫时期。前苏联的信息发布既有一些有益的经验,也有一些深刻的教训。前苏联信息发布的教训给我们以启示。