4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China

This dissertation takes Chinese A-share listed enterprises from 2009 to 2017 as a research sample. Combined with the attributes of corporate control right, this dissertation discusses the differences in the role of corporate governance brought by different classifications of media tone and media cov...

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Main Author: FU, XUHENG
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2019
Online Access:https://eprints.nottingham.ac.uk/58750/
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author FU, XUHENG
author_facet FU, XUHENG
author_sort FU, XUHENG
building Nottingham Research Data Repository
collection Online Access
description This dissertation takes Chinese A-share listed enterprises from 2009 to 2017 as a research sample. Combined with the attributes of corporate control right, this dissertation discusses the differences in the role of corporate governance brought by different classifications of media tone and media coverage platforms from the perspective of financial fraud. The results expound that enterprises with higher media exposure are less likely to commit financial fraud. In comparison to non-negative media exposure, negative media exposure are more likely to deter corporate financial fraud. In comparison to non-state-owned enterprises, traditional media attention like newspaper have a greater significant governance effect on financial fraud in state-owned enterprises. In conclusion, the results identify that media exposure could fulfill an effective function in supervising financial fraud. however, the corporate governance effect of media exposure is also influenced by classifications of media tone, media reporting topics and state ownership. The dissertation is instrumental to better understand the watchdog role of media exposure under the specific institutional background of China.
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format Dissertation (University of Nottingham only)
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institution University of Nottingham Malaysia Campus
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language English
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spelling nottingham-587502022-12-09T10:13:23Z https://eprints.nottingham.ac.uk/58750/ 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China FU, XUHENG This dissertation takes Chinese A-share listed enterprises from 2009 to 2017 as a research sample. Combined with the attributes of corporate control right, this dissertation discusses the differences in the role of corporate governance brought by different classifications of media tone and media coverage platforms from the perspective of financial fraud. The results expound that enterprises with higher media exposure are less likely to commit financial fraud. In comparison to non-negative media exposure, negative media exposure are more likely to deter corporate financial fraud. In comparison to non-state-owned enterprises, traditional media attention like newspaper have a greater significant governance effect on financial fraud in state-owned enterprises. In conclusion, the results identify that media exposure could fulfill an effective function in supervising financial fraud. however, the corporate governance effect of media exposure is also influenced by classifications of media tone, media reporting topics and state ownership. The dissertation is instrumental to better understand the watchdog role of media exposure under the specific institutional background of China. 2019-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/58750/1/4339499_N14170_The%20Corporate%20Governance%20Role%20of%20Media%20on%20Financial%20Fraud_Evidence%20from%20China.pdf FU, XUHENG (2019) 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China. [Dissertation (University of Nottingham only)]
spellingShingle FU, XUHENG
4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China
title 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China
title_full 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China
title_fullStr 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China
title_full_unstemmed 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China
title_short 4339499_N14170_The Corporate Governance Role of Media on Financial Fraud_Evidence from China
title_sort 4339499_n14170_the corporate governance role of media on financial fraud_evidence from china
url https://eprints.nottingham.ac.uk/58750/