| 媒体报道、法律环境与社会责任信息披露 |
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| 引用本文： | 黄雷,张瑛,叶勇. 媒体报道、法律环境与社会责任信息披露[J]. 贵州财经学院学报, 2016, 34(5): 71-79 |
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| 作者姓名： | 黄雷 张瑛 叶勇 |
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| 作者单位： | 1. 西华大学 工商管理学院, 四川 成都 610039;2. 西南交通大学 经济管理学院, 四川 成都 610031 |
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| 基金项目： | 教育部人文社科基金资助项目（12YJC790070）；四川省科技支撑计划（2015SZ0203）；四川省科技厅软科学项目（2015ZR0041）；成都市科技局软科学项目（2015-RK00-00015-ZF）。 |
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| 摘 要： | 以社会责任相关理论为基础，从多个角度系统地实证研究媒体报道、法律环境与社会责任信息披露的动态关系，探寻企业外部治理因素的作用机理。研究结果显示：媒体负面报道对公司社会责任信息披露有显著的正相关影响；良好的法律环境，相应提高了社会责任的信息披露水平；在法律环境较好的地区，媒体报道对公司的监督效果增强，反映在社会责任信息披露质量的显著增强。
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| 关 键 词： | 媒体报道 法律环境 社会责任 社会责任信息披露 |
| 收稿时间： | 2016-05-16 |
Media Coverage,Legal Environment and Social Responsibility Information Disclosur |
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| HUAGN Lei,ZHANG Ying,YE Yong. Media Coverage,Legal Environment and Social Responsibility Information Disclosur[J]. Journal of Guizhou College of Finance and Economics, 2016, 34(5): 71-79 |
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| Authors: | HUAGN Lei ZHANG Ying YE Yong |
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| Affiliation: | 1. School of Management, Xihua University, Chengdu, Sichuan 610039, China;2. China School of Economics and Management, Southwest Jiaotong University, Chengdu, Sichuan 610031, China |
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| Abstract: | Based on the related theory of social responsibility, this paper systematically studies the dynamic relationship among media coverage, legal environment and social responsibility information disclosure from different angles, to seek the functional mechanism of corporate external factors. The results of empirical research show that, Media negative coverage has a significant positive influence on CSR information disclosure, and it's helpful to improve the quality of CSR report. Good legal environment increases the level of CSR information disclosure. Media supervision is more effective in better legal environment, which reflected in the enhanced quality of CSR information disclosure. |
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| Keywords: | media coverage legal environment social responsibility social responsibility information disclosure |
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