| 摘要: |
| 以2009—2011年在沪深两市A股上市公司为样本，采用RLCCW数据库、CSMAR数据库数据，研究董事会治理、媒体关注对企业社会责任信息披露水平的影响。研究发现，与非国有控股企业不同，在国有控股企业中，随着董事会规模的扩大和董事会独立性的增强，企业的社会责任信息披露指数随之增大；在国有控股企业中，两职兼任的现象会对企业社会责任信息披露水平产生微弱的消极影响；在非国有控股企业中，存在女性董事有助于提高企业社会责任信息披露水平；媒体关注度作为中介变量，在董事会治理水平与企业社会责任信息披露水平之间的转化中起到了重要的作用。 |
| 关键词: 董事会治理 媒体关注 企业社会责任 中介效应 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Board Governance, Media Coverage and Corporation Social Responsibility |
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ZHAO Ying, LIU Xin ran
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| Abstract: |
| Based on the sample of A share listed companies in Shanghai and Shenzhen from 2009 to 2010, using the database of RLCCW and CSMAR， this paper researches how the board governance and the media coverage influence information disclosure level of corporate social responsibility (CSR). The study finds that unlikenon state owned enterprises, state owned enterprises with the expansion of the board and independence ofthe board have a positive influence to CSR Disclosure Index. In state owned enterprises, holding a concurrent post of board director and Chief Executive Officer (CEO) has a negative impact to CSR Disclosure Index. In non state owned enterprises, the more women directors there are, the more CSR Disclosure Index there is. The study also shows that media coverage as a mediator plays an important role between board governance and information disclosure level of CSR. |
| Key words: board governance media coverage CSR mediating effect |
