媒体监督与会计稳健性来自中国证券市场的经验证据

Media Supervision and Accounting Conservatism Empirical Evidence from China Securities Market

以新闻传播学的"议程设置"理论和新闻心理学的"图式"理论为基础,从媒体报道和媒介环境发展层面考察媒体监督对会计稳健性的影响。结果发现,随着媒体对上市公司的正面报道越多,其会计稳健性会降低,但稳健性的降低并不显著;而媒体对上市公司的负面报道水平及媒介环境发展程度与会计稳健性均呈正相关。

Based on the ＂Agenda Setting＂ theory of Journalism and the ＂Schema＂ theory of News Psychology, this paper researches the effect of media monitoring on accounting conserva- tism from both media coverage and the level of media environment development. The result shows that the more positive media reports on listed companies, the lower level of accounting conservatism tends to be; however, the reduction of robustness is not significant. It can be known that both the negative coverage on listed companies from media and the media environment development show a positive correlation with accounting conservatism.