本文選題：媒體關(guān)注 + 會(huì)計(jì)信息披露質(zhì)量��； 參考：《西華大學(xué)》2017年碩士論文

【摘要】：我國(guó)資本市場(chǎng)在不斷發(fā)展,其中涌現(xiàn)出不少問(wèn)題,信息披露違規(guī)行為帶來(lái)的一系列問(wèn)題給證券交易所工作和證監(jiān)會(huì)工作帶來(lái)了挑戰(zhàn)。2015年深圳證券交易所有72家上市公司受到證監(jiān)會(huì)的處罰,這反映出當(dāng)前會(huì)計(jì)信息披露方面還存在著很多問(wèn)題和違規(guī)現(xiàn)象,意味著會(huì)計(jì)信息披露質(zhì)量還需要繼續(xù)提高。自然人等在對(duì)上市公司進(jìn)行投資決策時(shí),很大程度上依賴于上市公司披露的會(huì)計(jì)信息,由此對(duì)上市公司的會(huì)計(jì)信息披露質(zhì)量提出了高質(zhì)量的要求。媒體作為聯(lián)系投資者、證券交易所、證監(jiān)會(huì)和上市公司的橋梁,構(gòu)成了一個(gè)相互影響的體系。媒體會(huì)影響上市公司,本文從會(huì)計(jì)信息披露質(zhì)量的視角來(lái)研究媒體對(duì)上市公司的影響。本文梳理了與媒體關(guān)注、股權(quán)性質(zhì)及會(huì)計(jì)信息披露質(zhì)量有關(guān)的研究文獻(xiàn),采用定性和定量分析。首先,對(duì)媒體報(bào)道是基于何種原因?qū)π畔⑴顿|(zhì)量產(chǎn)生影響及如何對(duì)不同股權(quán)性質(zhì)上市公司產(chǎn)生影響進(jìn)行機(jī)理分析,提出假設(shè)。主要檢驗(yàn)媒體報(bào)道、負(fù)面報(bào)道及非負(fù)面報(bào)道是否真的會(huì)對(duì)會(huì)計(jì)信息披露質(zhì)量產(chǎn)生影響,負(fù)面報(bào)道及非負(fù)面報(bào)道對(duì)性質(zhì)不同的上市公司會(huì)計(jì)信息披露質(zhì)量造成的影響是否存在差異。然后,進(jìn)行實(shí)證分析。通過(guò)描述性統(tǒng)計(jì)分析、pearson相關(guān)分析、二元Logistic回歸分析對(duì)假設(shè)進(jìn)行驗(yàn)證。研究發(fā)現(xiàn),媒體報(bào)道不會(huì)引起當(dāng)年的信息披露質(zhì)量的變化,而是存在時(shí)間滯后性。研究結(jié)果表明,媒體報(bào)道、負(fù)面報(bào)道、非負(fù)面報(bào)道均與信息披露質(zhì)量呈顯著正相關(guān)。負(fù)面報(bào)道對(duì)兩種股權(quán)性質(zhì)的上市公司信息披露質(zhì)量影響顯著,差異小,且對(duì)非國(guó)有上市公司影響更顯著。非負(fù)面報(bào)道不會(huì)影響國(guó)有上市公司信息披露質(zhì)量,而與非國(guó)有上市公司存在顯著相關(guān)性,兩者間有較大差距。通過(guò)研究結(jié)果對(duì)上市公司、監(jiān)管者、投資者提出如下建議:上市公司應(yīng)及時(shí)作出反應(yīng),盡快消除負(fù)面報(bào)道的不利影響;上市公司應(yīng)與媒體保持良性互動(dòng),接受媒體監(jiān)督;結(jié)合媒體的外部治理功能,監(jiān)管機(jī)構(gòu)要充分發(fā)揮監(jiān)管作用;投資者需客觀對(duì)待媒體的報(bào)道,投資決策需多方面考量。本文的研究特色有兩個(gè)。一是媒體有關(guān)方面研究是目前會(huì)計(jì)學(xué)相關(guān)研究中較為新穎和前沿的研究點(diǎn),將媒體關(guān)注與會(huì)計(jì)信息披露質(zhì)量結(jié)合起來(lái)進(jìn)行研究,使選題更加新穎。二是研究充分證明了媒體報(bào)道會(huì)影響上市公司會(huì)計(jì)信息披露質(zhì)量,希望通過(guò)提出的建議可以提升上市公司會(huì)計(jì)信息披露質(zhì)量,研究具有較強(qiáng)的現(xiàn)實(shí)意義和實(shí)用價(jià)值。
[Abstract]:China's capital market is constantly developing, in which many problems have emerged. A series of problems caused by information disclosure violations have brought challenges to the work of the stock exchange and the work of the Securities Regulatory Commission. In 2015, 72 listed companies on the Shenzhen Stock Exchange were penalized by the Securities Regulatory Commission. This reflects that there are still many problems and irregularities in accounting information disclosure at present, which means that the quality of accounting information disclosure still needs to be improved. When the natural person makes investment decision to the listed company, it depends on the accounting information disclosed by the listed company to a great extent, thus puts forward the high quality request to the accounting information disclosure quality of the listed company. As a bridge between investors, stock exchanges, CSRC and listed companies, the media form an interactive system. The media will affect the listed companies. This paper studies the influence of the media on the listed companies from the perspective of the quality of accounting information disclosure. This paper combs the research literature related to media concern, equity nature and accounting information disclosure quality, and adopts qualitative and quantitative analysis. First of all, the paper analyzes the mechanism of the media report on the quality of information disclosure and how to influence the listed companies with different equity properties, and puts forward the hypothesis. To examine whether media reports, negative reports and non-negative reports really have an impact on the quality of accounting information disclosure, Whether there are differences between negative reports and non-negative reports on the quality of accounting information disclosure of listed companies of different nature. Then, the empirical analysis is carried out. Through descriptive statistical analysis Pearson correlation analysis, binary logistic regression analysis to verify the hypothesis. It is found that media reports do not cause changes in the quality of information disclosure in those years, but lag in time. The results show that media reports, negative reports and non-negative reports are significantly positively correlated with the quality of information disclosure. Negative reports have a significant impact on the quality of information disclosure of the two listed companies with different equity properties, and have a more significant impact on non-state-owned listed companies. Non-negative reports will not affect the quality of information disclosure of state-owned listed companies, but there is a significant correlation with non-state-owned listed companies, there is a big gap between the two. Through the results of the study, the listed companies, regulators and investors put forward the following suggestions: listed companies should react promptly to eliminate the adverse effects of negative reports as soon as possible, and the listed companies should maintain positive interaction with the media and accept media supervision; In combination with the external governance function of the media, regulators should give full play to the regulatory role, investors should treat media reports objectively, and investment decisions should be considered from many aspects. There are two characteristics of this paper. The first is that the media research is a relatively new and advanced research point in accounting research at present. The media concern is combined with the quality of accounting information disclosure to make the topic more novel. Second, the study fully proves that the media report will affect the quality of accounting information disclosure of listed companies, hoping to improve the quality of accounting information disclosure of listed companies through the suggestions, the study has strong practical significance and practical value.
【學(xué)位授予單位】：西華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G206;F832.51;F275

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