摘要
本文从贷款损失准备角度出发,分析媒体报道对中国商业银行盈余管理的影响。研究结果表明,媒体报道程度越高的商业银行,其盈余管理程度就越低。实证结果支持媒体报道能够发挥“有效监督”作用;相对于市场导向型媒体,政策导向型媒体对商业银行盈余管理的影响更大;另外,媒体报道对商业银行盈余管理的影响在非国有属性银行、非上市银行中更为突出,这表明媒体报道通过公共治理和信息传播两种机制来影响商业银行盈余管理。本研究对监管当局的政策制定和商业银行盈余质量提升具有重要现实指导意义。
From the perspective of loan loss provision,this study examines the impact of media coverage on earnings management of commercial banks in China.The results show that the higher the degree of media coverage,the lower the degree of earnings management of commercial banks.The empirical results prove that media coverage can play an “effective supervisory” role.At the same time,it is also found that policy-oriented media has a greater impact on the earnings management of commercial banks than market-oriented media.In addition,the impact of media reports on the earnings management of commercial banks is more prominent among non-state-owned banks and non-listed banks.This shows that media reports influence commercial banks’ earnings management through two ways:public governance and information dissemination.This research has important practical guiding significance for the regulatory authorities to formulate policies and promote the improvement of commercial banks’ earnings quality.
作者
张志伟
张大永
姬强
孙晓蕾
Zhang Zhiwei;Zhang Dayong;Ji Qiang;Sun Xiaolei(College of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing 211106;Research Institute of Economics and Management,Southwestern University of Finance and Economics,Chengdu 611130;Institutes of Science and Development,Chinese Academy of Sciences,Beijing 100190;School of PublicPolicy and Management,University of Chinese Academy of Sciences,Beijing 100049)
出处
《管理评论》
CSSCI
北大核心
2022年第10期67-78,133,共13页
Management Review
基金
国家自然科学基金项目(71974159,71974181,71771206)。
关键词
媒体报道
盈余管理
贷款损失准备
media coverage
earnings management
loan loss provision
