Effects of digital media development on corporate financial behavior: Moderating role of corporate social responsibility☆

被引：1

作者：

Zhu, Fengzhan ^{[1
,2
]}

Zhang, Dan ^{[2
]}

Li, Li ^{[2
]}

机构：

[1] Capital Univ Econ & Business, Sch Econ, Beijing 100070, Peoples R China

[2] Cangzhou Normal Univ, Sch Math & Stat, Cangzhou 061001, Peoples R China

来源：

FINANCE RESEARCH LETTERS | 2025年 / 74卷

关键词：

Digital media; Corporate financial behavior; Corporate social responsibility; Moderating effect; Heterogeneity; FIRMS;

D O I：

10.1016/j.frl.2024.106718

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study empirically investigates the relationship between the development of digital media and corporate financial behavior using data from A-share listed companies for 2020-2024. The results show a significant positive relationship between digital media development and corporate financial behavior, with corporate social responsibility positively moderating this relationship. Furthermore, the impact of digital media on corporate financial behavior is more pronounced in enterprises with a high concentration of ownership and in high-tech enterprises.

引用

页数：9

共 50 条

[21] Sustainability and profitability efficiencies: the moderating role of corporate social responsibility [J].

Kuo, Kuo-Cheng ;

Lu, Wen-Min ;

Ganbaatar, Oyunchimeg .

INTERNATIONAL TRANSACTIONS IN OPERATIONAL RESEARCH, 2023, 30 (05) :2506-2527

[22] Chief executive officer ability, corporate social responsibility, and financial performance: The moderating role of the environment [J].

Garcia-Sanchez, Isabel-Maria ;

Martinez-Ferrero, Jennifer .

BUSINESS STRATEGY AND THE ENVIRONMENT, 2019, 28 (04) :542-555

[23] Mechanisms of Corporate Social Responsibility: The Moderating Role of Transformational Leadership [J].

Goswami, Ashita ;

O'Brien, Kimberly E. ;

Dawson, Kevin M. ;

Hardiman, Meghan E. .

ETHICS & BEHAVIOR, 2018, 28 (08) :644-661

[24] Earnings management, financial performance and the moderating effect of corporate social responsibility: evidencefrom France [J].

Chakroun, Salma ;

Ben Amar, Anis .

MANAGEMENT RESEARCH REVIEW, 2022, 45 (03) :331-362

[25] Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure [J].

Giannarakis, Grigoris .

SOCIAL RESPONSIBILITY JOURNAL, 2014, 10 (04) :569-+

[26] Financial inclusion and financial performance: evaluating the moderating effect of mandatory corporate social responsibility [J].

Bhatter, Harish Kumar ;

Chhatoi, Biswajit Prasad .

JOURNAL OF FINANCIAL ECONOMIC POLICY, 2023, 15 (03) :208-225

[27] Idiosyncratic risk and capital structure: the mediating role of corporate reputation and moderating role of corporate social responsibility [J].

Kong, Yu-Sheng ;

Siddiqui, Faiza ;

Kumar, Vikesh .

MIDDLE EAST JOURNAL OF MANAGEMENT, 2025, 12 (01)

[28] New Evidence on the Role of the Media in Corporate Social Responsibility [J].

El Ghoul, Sadok ;

Guedhami, Omrane ;

Nash, Robert ;

Patel, Ajay .

JOURNAL OF BUSINESS ETHICS, 2019, 154 (04) :1051-1079

[29] New Evidence on the Role of the Media in Corporate Social Responsibility [J].

Sadok El Ghoul ;

Omrane Guedhami ;

Robert Nash ;

Ajay Patel .

Journal of Business Ethics, 2019, 154 :1051-1079

[30] The Role of Identity Salience in the Effects of Corporate Social Responsibility on Consumer Behavior [J].

Marin, Longinos ;

Ruiz, Salvador ;

Rubio, Alicia .

JOURNAL OF BUSINESS ETHICS, 2009, 84 (01) :65-78

← 1 2 3 4 5 →