摘要
以2012—2020年沪深A股上市平台企业为研究对象,运用因子分析法构建平台企业社会责任评价体系,得出平台企业社会责任的综合得分,以此作为衡量指标,研究了平台企业社会责任、媒体关注度与企业价值之间的关系。基于相关数据的实证结果表明,平台企业履行社会责任显著提高企业价值,并且证实了平台企业社会责任通过媒体关注度的中介作用影响企业价值的内在机理。根据产权性质不同进行分析研究发现,国有平台企业履行社会责任对企业价值的提升作用与非国有平台企业履行社会责任提升企业价值相比并无显著差异;与国有平台企业相比,非国有平台企业媒体关注度的中介效应更加显著。
This paper takes the data(2012—2020)of Shanghai and Shenzhen A-share listed platform enterprises as the research object,using factor analysis to construct the platform enterprises’social responsibility evaluation system,and obtain the comprehensive score.Next,the obtained comprehensive score will be used as its measurement index to explore the relationship between platform enterprises’social responsibility,media attention,and enterprise value.Based on relevant data,empirical results show that the fulfillment of social responsibilities by platform enterprises’significantly increases corporate value.It also confirms the internal mechanism of platform enterprises’social responsibility that affects enterprises’value through the mediating effect of media attention.According to the analysis based on the nature of property rights,the study finds that there is no significant difference between state-owned enterprises and non-state-owned enterprises in the performance of social responsibilities and enhancing corporate value.Compared with state-owned enterprises,the mediating effect on media attention of non-state-owned enterprises is more effective.
作者
宋岩
续莹
SONG Yan;XU Ying(School of Economics and Management,Yantai University,Yantai 264005,China)
出处
《烟台大学学报（哲学社会科学版）》
CSSCI
2022年第3期109-124,共16页
Journal of Yantai University(Philosophy and Social Science Edition)
关键词
平台企业
社会责任
媒体关注度
企业价值
platform enterprise
social responsibility
media attention
enterprise value
