以我国2009~2013年度除强制性披露社会责任报告外的非金融类上市公司为样本,实证检验了媒体关注度对企业自愿性社会责任信息披露意愿以及披露水平的影响。研究发现:媒体关注显著提高了企业自愿性社会责任信息披露意愿及其水平,而企业自愿披露社会责任信息能显著缓解公司面临的融资约束。在尽可能控制内生性问题后,研究结论依然成立。本文的研究在丰富了已有的媒体作用文献的基础上,加深了公众对我国企业社会责任信息披露行为的理解。Taking non- financial listed companies excluding firms with mandatory disclosure of social responsibility report as samples for the period 2009~2013, this paper discusses the relationship among media coverage, voluntary disclosure of the corporate social responsibility information and financing constraints.Our results indicate that media coverage really promote the enthusiasm of voluntary corporate social responsibility information disclosure and the corporate social responsibility information can reduce financing constraints the enterprises faced and the conclusions still hold after eliminating the endogenous concerns.This paper not only enriches the related literature, but also helps deepen our understanding of the behavior of corporate social responsibility.国家自然科学基金青年项目(71172050);国家自然科学基金项目(71102058);国家自然科学基金项目(71102059);国家自然科学基金项目(71572165
