财经理论与实践Issue(3)：60-65,6.
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
摘要
Abstract
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.关键词
媒体监督/会计稳健性/议程设置理论/图式理论Key words
Media supervision/Accounting conservatism/Agenda setting theory/Schema theory分类
管理科学引用本文复制引用
周兰,耀友福..媒体监督与会计稳健性来自中国证券市场的经验证据[J].财经理论与实践,2015,(3):60-65,6.基金项目
湖南省教育厅基金项目(14K025)、湖南省学位与研究生教育教学改革研究课题项目(JG2013B013) （14K025）
