Can Media Coverage Improves the Financial Reporting Quality of Listed Companies?

摘要：

　　As an important informal institution factor, media plays a key role in modern corporate governance.This paper, from the media perspective, uses data of Chinese firms listed in Shanghai and Shenzhen stock exchanges in the period between 2011 and 2014 to investigate the impact mechanism of media coverage on financial reporting quality of listed companies.According to studies, media coverage can effectively improve listed company financial reporting quality.It is embodied in a significant negative correlation between media coverage and accrual and real earnings management, that is to say, companies under more media coverage are on a lower level of earnings management.

关键词： Financial Reporting Quality Media Coverage Political Connection Heckman Two-stage Model

作者: BA Xuebing

作者单位: School of Marxism Studies, Dalian University of technology, Dalian, China, 116024

会议类型: 国际会议

会议名称: The 9th (2017)International Conference on Financial Risk and Corporate Finance Management(第九届(2017)金融风险与公司金融国际研讨会)

会议地点: 日本

会议语种:英文

页码: 52-57

在线出版日期: 2017-07-01（万方平台首次上网日期，不代表论文的发表时间）