基地研究员杨国超教授与合作者(Shuang Wei, School of Accounting, Zhongnan University of Economics and Law; Kejing Chen, School of Accounting, Dongbei University of Finance and Economics; Yingying Ren,School of Accounting, Zhongnan University of Economics and Law)的论文 "Repairing damaged reputations through targeted poverty alleviation: Evidence from private companies’ strategies to deal with negative media coverage" 在重要学术期刊China Journal of Accounting Research在线发表。
Abstract:
When negative media coverage causes reputational crises, companies must find suitable tools to repair their reputation and reverse their negative image. As a CSR activity with political- and livelihood-related implications, targeted poverty alleviation may be an effective tool. Using data on negative media coverage of Chinese A-share private listed companies, we examine whether companies engage in targeted poverty alleviation in response to reputational crises caused by negative media coverage. We find that negative media coverage leads private companies to engage more actively and intensively in targeted poverty alleviation because of the significant increase in public attention to the bad news. These companies must urgently rebuild their positive image using targeted poverty alleviation to resolve their public opinion crisis. Further analyses suggest that original and in-depth negative media coverage is more likely to cause companies’ active participation in targeted poverty alleviation. In addition, negative media coverage is more likely to lead companies to engage in targeted poverty alleviation when they are in heavily polluting industries or face greater pressure from external investors. Finally, we find that active involvement in targeted poverty alleviation helps companies improve their market reputation and thus effectively manage public relations crises caused by negative media coverage.
Keywords:non-independent identically distributed samples, logistic regression model, uniformly ergodic Markov chain algorithm, generalization ability
链接:https://doi.org/10.1016/j.cjar.2023.100306
教师简介
杨国超,中南财经政法大学会计学院教授、博士生导师,教育部、科技部“收入分配与现代财政学科创新引智基地”;大数据中心主任,文澜青年学者,普华永道“思略青年学者”,财政部国际化高端会计人才,复旦大学管理学院财务金融系博士,加拿大和中国注册会计师。主要研究兴趣为股票市场、债券市场与公共政策领域的制度与非制度因素分析。论文发表于《经济研究》(4篇)、《管理世界》、《经济学(季刊)》(4篇)、《世界经济》(3篇)、《管理科学学报》、《中国工业经济》、《金融研究》、《会计研究》(4篇)、China Economic Quarterly International、China Journal of Accounting Studies(3篇)等国内外权威学术期刊。曾获得洪银兴经济学奖(青年)、PwC3535论坛年度最佳论文奖、China Financial Research Conference(CFRC)最佳论文奖、湖北省社会科学优秀成果一等奖、武汉市社会科学优秀成果一等奖、全国MPAcc优秀教学案例以及中国平安教育基金精品课程奖等。担任国家社科基金重大项目子课题负责人,主持国家社科基金重点项目、国家自科基金青年项目、教育部人文社科基金青年项目以及多项湖北省课题。