摘要
利用我国上市公司数据,借鉴中介效应思想,探析媒体监督对社会责任报告鉴证的作用机理。研究表明,媒体监督对社会责任报告鉴证有显著正向影响,而企业社会责任表现在两者关系中起中介作用,即媒体监督促进企业改善社会责任表现,社会责任表现提升的企业,更愿意主动进行社会责任报告鉴证。
Based on the data of listed companies in China, using the mediating effects model, this paper analyzes the influencing mechanism of media coverage on the corporate social responsibility report assurance. The research results show that media coverage has a significant positive impact on corporate social responsibility report assurance, and corporate social responsibility performance plays a mediating effect between them which means media coverage promotes the performance of corporate social responsibility, and corporations with good social responsibility performance are more willing to carry out social responsibility report assurance.
作者
李秀玉
李倩雯
史亚雅
LI Xiuyu;LI Qianwen;SHI Yaya(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China;School of Management,Jinan University,Guangzhou 510632,China)
出处
《经济与管理评论》
CSSCI
北大核心
2019年第6期81-92,共12页
Review of Economy and Management
基金
国家社会科学基金项目“资本成本锚定的国有企业投资效率提升机制研究”(15BJY013)
山东省社会科学基金项目“高管团队特征与碳信息披露质量”(16CKJJ05)
山东省高校人文社科研究计划“后京都时代我国碳排放权交易的会计政策支撑体系研究”(J16YF18)
关键词
媒体监督
社会责任表现
社会责任报告鉴证
中介效应
Media coverage
CSR performance
Corporate social responsibility report assurance
Mediating effect
