媒体关注、企业社会责任信息披露和财务绩效关系研究
The Relationship among Media Exposure, Corporate Social Responsibility Disclosure and Corporate Financial Performance
Abstract
现实生活中没有完全对称的信息，信息不对称是经济活动的常态。学术界普遍认为信息不对称会带来诸如消费者、投资者等社会公众行为的扭曲、资源配置的低效率甚至市场失灵，而缓解市场参与者之间的信息不对称离不开企业的信息披露和信息中介的传递作用。因此针对企业信息披露的研究一直是会计和证券市场领域的热点问题。当前，在政府一直强调保持GDP稳定快速增长是我国经济发展的首要目标的过程中，环境污染事件、食品安全问题、财务造假问题等一系列的社会责任问题的频发使得企业社会责任（CSR）及信息披露（CSRD）已成为当前社会各界共同关注的热点问题。又考虑到信息时代，媒体报道发掘和传播信息的力量已不容忽视。伴随着学术界对媒体... there is no fully symmetrical information In the real life. the information asymmetry is the norm of economic activity. The academic community generally believe that asymmetry information will bring about the distortion of people's behavior such as consumers, investors 、inefficient allocation of resources and even the market failure. The corporate information disclosure and the existence of inform...