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| Title: | 媒體不實報導對企業財務績效影響
The influence of media misreporting on corporate financial performance |
| Authors: | 郭家銘
Kuo, Chia-Ming |
| Contributors: | 蘇威傑
Su, Wei-Chieh
郭家銘
Kuo, Chia-Ming |
| Keywords: | 媒體報導
媒體不實報導
企業表現
企業財務績效
Media report
Media misreporting
Corporate performance
Corporate financial performance |
| Date: | 2018 |
| Issue Date: | 2018-07-04 14:45:15 (UTC+8) |
| Abstract: | 媒體不實報導包含正面不實報導以及負面不實報導，正面不實報導可能導致利害關係人對該企業之表現過度樂觀；相反地負面不實報導可能導致社會大眾對該企業失去信心，而致使該企業商譽受損。除此之外，無論何種類型的不實報導都甚至可能對企業內部影響，例如：企業內部員工、股東權益、企業的營運方針以及企業的財務績效。
本研究討論不實報導是否影響企業財務績效。我在研究中提出正面的媒體不實報導會提升社會大眾以及相關利害關係人對於該企業的信心，並且因為對企業未來的表現有所期待而更願意挹注資金在該企業，所以將有可能幫助企業在財務績效的表現有所提升。另外，我提出負面的媒體不實報導會造成社會大眾以及相關利害關係人的恐慌或者對企業的不良觀感，並且因為對企業未來的表現有所疑慮而不願信任該企業，也就很有可能造成負向的企業財務績效影響。
本研究蒐集2013年至2015年在台灣公開上市公司的報導資訊進行複迴歸模型分析來解釋媒體不實報導對企業財務績效造成之影響。實證結果顯示正面的媒體不實報導會對企業的財務績效有正面影響；而負面的媒體不實報導則會對企業的財務績效有負面影響。因此企業應該了解並重視媒體報導與企業表現之關係。
The media misreporting includes positive misreports and negative misreports. Positive misreporting may lead stakeholders to be overly optimistic about the performance of the company. Conversely, negative misreporting may lead the public to the loss of confidence in the company, which may also cause damage to company’s reputation. In addition, both types of media misreporting will affect the internal affairs of companies, such as: internal employee’s performance, shareholders` rights and interests, company`s operating principles, and their financial performance.
The purpose of this thesis is to discuss whether media misreporting has effects on corporate financial performance. I propose that positive media misreporting will increase the public and stakeholder’s confidence of companies, so they are more willing to pump money into the company. Therefore, positive media misreporting might have positive effects on corporate financial performance. In addition, I propose that the negative misreporting will cause public and related stakeholders’ panic or have bad perception toward the company, and they will not trust the company due to its poor performance. Consequently, negative misreporting might have negative impacts on the corporate financial performance.
This thesis collects media reports of companies in Taiwan from 2013 to 2015, and uses multiple regression model to analyze the influence of media misreporting on corporate financial performance. The empirical result shows that positive media misreporting has positive effects on the corporate financial performance, and negative media misreporting has negative impacts on the corporate financial performance. Therefore, companies should realize and put emphasis on the relationship between media coverages and corporate performance. |
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| Description: | 碩士
國立政治大學
國際經營與貿易學系
105351006 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105351006 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.IB.010.2018.F06 |
| Appears in Collections: | [國際經營與貿易學系 ] 學位論文
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