新媒体冲击、公司治理与上市公司财务欺诈行为

项目名称： 新媒体冲击、公司治理与上市公司财务欺诈行为

项目编号： No.71202026

项目类型： 青年科学基金项目

立项/批准年度： 2013

项目学科： 工商管理

项目作者： 孙艳梅

作者单位： 对外经济贸易大学

项目金额： 20.5万元

中文摘要： 新媒体颠覆了传统新闻信息领域的信息垄断和资讯控制，提高了整个媒体业的信息效率。本项目拟以发生财务欺诈的上市公司为样本，对新媒体冲击下的媒体治理效应进行理论分析和实证检验。我们首先厘清传统媒体和新媒体在财务欺诈揭示和传播过程中的角色差异及互动关系；然后，利用基于多媒体语言分析技术构建的数据库，检验传统媒体和新媒体在财务欺诈治理方面的有效性差异及其决定因素；接着，考察两类媒体报道的市场反应差异；最后，研究两类媒体发挥治理作用的具体路径。本项目力图回答以下四个问题：（1）财务欺诈揭示过程中两类媒体角色如何？（2）传统媒体偏见影响下，新媒体是否提高了财务欺诈发现概率，而传统媒体市场化程度、对新媒体的渗透度、公司高管的媒体背景是否以及如何影响媒体治理作用发挥？（3）新媒体关注是否影响欺诈公司的后续治理路径选择？（4）高管媒体背景是否以及如何帮助企业改善公众形象？

中文关键词： 新媒体；财务欺诈；媒体特征；公司治理；高管媒体背景

英文摘要： The emergence of new media has overthrown the information monopoly and control in the traditional press media and improved the information efficiency of the media industry. The project intends to research on the impact of new media on corporate governance through theoretical analysis and empirical test using a sample of listed companies with financial fraud. We first clarify the differences and relationship between traditional and new media in the disclosure and transmitting process of financial fraud. Then, we use the database based on multimedia language analysis techniques to test the difference of effectiveness of traditional media and new media in the governance of financial fraud and to find their determinants. Next, we examine the difference between market reactions to the two types of media coverage. Finally, we study the functioning path for the governance role of the two types of media. This project intends to answer the following four questions: (1) what roles are played by the two types of media in the disclosure process of financial fraud? (2) Under the influence of traditional media bias, does new media increase the financial fraud detection probability and does the traditional media market level, the penetration of new media and media background of the management influence the media governance, an

英文关键词： Financial Fraud；New Media；Characteristics of Media；Corporate Governance；CEO's Background