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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2016年04月第22卷第2期
   
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文章编号:1672-3104(2016)02-0116-07
 
媒体关注、内部控制有效性与企业业绩波动性研究
 
曾蔚1,刘志杰1,张昭2
 
(1. 中南大学商学院,湖南长沙,410083;2. 北京师范大学经济与工商管理学院,北京,100875)
 
摘  要: 以1 028家A股上市公司2011—2014年的数据为样本,研究媒体关注对公司业绩波动性的影响机理,并探讨内部控制有效性在该作用机制中扮演的角色,为相关部门和企业提供有益参考。研究发现:媒体关注度与公司业绩波动性显著正相关;在媒体关注发挥公司治理作用的过程中,内部控制有效性的中介效用明显。
 
关键字: 媒体关注度;内部控制有效性;业绩波动性
 
 
Research on media coverage, effectiveness of internal control and performance volatility
 
ZENG Wei1, LIU Zhijie1, ZHANG Zhao2
 
(1. School of Business, Central South University, Changsha 410083, China;
2. School of Economics and Business Management, Beijing Normal University, Beijing 100875, China)
 
Abstract: This research, by picking the data of 1028 A-share listed companies in stock market between 2011 and 2014 as samples, attempted to study the influence mechanism about how the media coverage affects the performance volatility of the company, to discuss what role the effectiveness of the internal control has played in this action mechanism, and to provide some references for the relevant departments and enterprises. The study finds that media coverage is positively correlated with the performance volatility significantly, and that in the process of media coverage affecting the corporate governance, the mediation role of internal control effectiveness is obvious.
 
Key words: media coverage; effectiveness of internal control; performance volatility
 
 
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