媒体关注对公司税收负担的影响分析  

Impact of Media Attention on Corporate Tax Burden

作　　者：刘丽珑 蒋燕 LIU Lilong;JIANG Yan(School of Economics and Management,Xiamen University of Technology,Xiamen 361024,China;School of International Education,Xiamen University of Technology,Xiamen 361024,China)

机构地区：[1]厦门理工学院经济与管理学院,福建厦门361024 [2]厦门理工学院国际教育学院,福建厦门361024

出　　处：《厦门理工学院学报》2024年第2期48-55,共8页Journal of Xiamen University of Technology

基　　金：福建省自然科学基金青年项目“社会网络理论下基金团体的公司治理效应研究”(2022J05287);福建省社会科学基金青年项目“基金团体的公司治理效应研究”(FJ2022C046);福建省自然科学基金面上项目“认知烙印视角下我国上市公司审计委员会海归成员的治理效应研究”(2021J011206)。

摘　　要：以中国2008—2020年A股上市公司为研究对象,聚焦媒体对上市公司税收负担的报道情况,基于声誉机制等理论,采用多元回归分析法,通过分析媒体关注对上市公司税收负担的影响后发现,一般的媒体关注与公司税收负担没有显著的相关性;媒体负面报道在10%的水平上显著加重企业的税收负担。在使用倾向得分匹配法(PSM)解决内生性问题之后,该结果依然稳健存在。因此,政府、媒体、企业和投资者等利益相关者应着重关注并正视媒体对企业税收负担问题的负面报道,按需采取有效措施,并通过互联网等渠道互相监督、互利合作,在解决企业税收负担问题和提升企业自身价值的同时,争取各方利益得到最大化的实现。Based on a series of relevant theories and using multiple regression analysis,this paper focused on the media’s reports on the tax burden of listed companies,and selected China’s A-share listed companies from 2008 to 2020 as the research sample to explore the impact of media attention and negative media reports on the tax burden of listed companies.The results showed that there is no significant correlation between general media attention and corporate tax burden,and negative media reports increase the tax burden on enterprises at a significance level of 10%.In addition,after propensity score matching(PSM)is used to solve the endogenous problem,the results remain robust.Therefore,the government,media,enterprises,investors and other stakeholders should pay more attention to the negative media reports on the tax burden of enterprises,take effective measures to address them,and conduct mutual supervision and mutually beneficial cooperation through the internet and other channels so that tax burden of enterprises is handled,value of enterprises enhanced and benefits of all parties maximized.

关 键 词：税收负担 上市公司 媒体关注 媒体负面报道 多元回归分析法 

分 类 号：F275.3[经济管理—企业管理]