媒体报道、会计信息透明度与管理者在职消费行为关系研究

利用387家沪深A股上市公司2011至2014年的相关数据,基于回归分析,考察了媒体报道对上市公司管理者在职消费行为与会计信息透明度之间的调节作用。研究发现,管理者在职消费行为与会计信息透明度呈显著负相关,媒体报道能够抑制该负相关关系。同时,随着正面报道与负面报道的增加,管理者在职消费行为和会计信息透明度的负相关关系将会减弱,即正面报道与负面报道的外部监督效果显著。这说明媒体报道可以约束管理者在职消费行为,对提高中国上市公司的会计信息透明度起到非正式外部监督的作用。

Relationship Between Manager Company-Paid Consumption Behavior and the Accounting Information Transparency-Moderating Effect of Media Report

Using samples in China's 387 listed firms with media report during 2011‐2014 ,this research is aimed to study the link between manager company‐paid consumption behavior and the accounting information transparency , through regression analysis the study found that managers'company‐paid consumption behavior and transparency of accounting information showed a significant negative correlation ,w hile media reports can suppress this negative correlation .With the increase of positive and negative reports ,the negative correlations between manager company‐paid consumption behavior and the accounting information transparency will be weakening .That is to say ,the external supervision effect of the positive and negative reports is remarkable . This indicates that media coverage plays an informal external supervision for restraining manager company‐paid consumption behavior ,improving accounting information transparency of listed companies .