| 企业社会责任信息披露、媒体关注度与企业财务绩效关系研究 |
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| 引用本文： | 陶文杰,金占明.企业社会责任信息披露、媒体关注度与企业财务绩效关系研究[J].管理学报,2012(8):1225-1232. |
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| 作者姓名： | 陶文杰 金占明 |
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| 作者单位： | 清华大学经济管理学院 |
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| 摘 要： | 基于我国A股上市公司发布的企业社会责任报告,在探究中国情境下企业社会责任信息披露、媒体关注度与企业财务绩效的相互关系后,发现企业社会责任信息披露与企业财务绩效之间存在相互制约和相互促进的关系。此外,验证了媒体关注度在社会责任信息披露和企业财务绩效的交互关系中存在中介效应。
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| 关 键 词： | 企业社会责任 企业财务绩效 企业社会责任信息披露 媒体关注度 |
The Relationship among Corporate Social Responsibility Disclosure, Media Exposure and Corporate Financial Performance |
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| TAO Wenjie,JIN Zhanming.The Relationship among Corporate Social Responsibility Disclosure, Media Exposure and Corporate Financial Performance[J].Chinese JOurnal of Management,2012(8):1225-1232. |
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| Authors: | TAO Wenjie JIN Zhanming |
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| Institution: | (Tsinghua University,Beijing,China) |
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| Abstract: | Based on the corporate social responsibility(CSR) report published by Chinese listed firms,this paper explores the relationship among CSR disclosure(CSRD),median exposure and CFP,and finds that CSRD and CFP can constrain and promote each other.In addition,this paper firstly verifies that media exposure plays a mediator role in the relationship between CSRD and CFP. |
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| Keywords: | corporate social responsibility corporate financial performance corporate social responsibility disclosure media exposure |
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