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mei ti jian du cai wu zhong shu yu gong si zhi li lai zi chuang ye ban de jing yan zheng ju
Author(s): 
Pages: 22-26
Year: Issue:  17
Journal: Finance and Accounting Monthly

Keyword:  新闻媒体财务重述公司治理外部监督;
Abstract: 本文研究了新闻媒体的报道对于创业板上市公司财务重述行为的影响,经实证检验发现,新闻媒体的批评与谴责能有效抑制上市公司财务重述行为的发生。对财务重述进一步分类后回归分析发现,媒体的负面报道对非技术原因引起的财务重述行为和涉及核心会计数据的财务重述行为起到了更为积极的监督作用。据此可知,新闻媒体的确发挥了其外部监督作用,能促使上市公司改善其治理机制,保护了投资者利益。
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