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本文以沪深A股国有上市公司2008-2013共2004个样本观测值作为研究样本,检验了媒体报道能否抑制国企高管的在职消费行为,研究发现媒体报道能够有效抑制国企高管尤其是央企高管的在职消费行为;媒体报道与法律环境两种外部治理机制表现出相互替代作用;媒体报道对不同类型在职消费的治理作用呈现出显著差异。
In this paper, a total of 2004 Shanghai and Shenzhen A-share state-owned listed companies observed the sample of 2004 samples as a test sample to test whether media reports inhibit the senior executives of state-owned consumption behavior, the study found that media reports can effectively curb state-owned executives, especially the central enterprises The in-service consumption behavior of senior executives; the two external governance mechanisms of media coverage and legal environment show a substitution effect; and the media coverage shows significant differences in the governance of different types of in-service consumption.