数字媒体发展对企业财务行为的影响：企业社会责任的调节作用

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE Finance Research Letters Pub Date : 2025-03-01 Epub Date: 2024-12-30 DOI:10.1016/j.frl.2024.106718

Fengzhan Zhu , Dan Zhang , Li Li

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引用次数: 0

摘要

本文利用2020-2024年a股上市公司数据，实证考察了数字媒体发展与企业财务行为之间的关系。结果显示，数字媒体发展与企业财务行为之间存在显著的正相关关系，企业社会责任正向调节这一关系。此外，数字媒体对企业财务行为的影响在股权集中度高的企业和高科技企业中更为明显。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Effects of digital media development on corporate financial behavior: Moderating role of corporate social responsibility

This study empirically investigates the relationship between the development of digital media and corporate financial behavior using data from A-share listed companies for 2020–2024. The results show a significant positive relationship between digital media development and corporate financial behavior, with corporate social responsibility positively moderating this relationship. Furthermore, the impact of digital media on corporate financial behavior is more pronounced in enterprises with a high concentration of ownership and in high-tech enterprises.

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance