| 注塑机注射速度控制研究现状和发展综述 |
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| 引用本文： | 陈茂林,刘知贵,罗亮.注塑机注射速度控制研究现状和发展综述[J].湖南农业大学学报(自然科学版),2015(3):60-63. |
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| 作者姓名： | 陈茂林 刘知贵 罗亮 |
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| 作者单位： | （1.湖南大学 工商管理学院,湖南 长沙410082;2.湖南省风险导向审计研究基地,湖南 长沙410079） |
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| 摘 要： | 以新闻传播学的“议程设置”理论和新闻心理学的“图式”理论为基础,从媒体报道和媒介环境发展层面考察媒体监督对会计稳健性的影响。结果发现,随着媒体对上市公司的正面报道越多,其会计稳健性会降低,但稳健性的降低并不显著;而媒体对上市公司的负面报道水平及媒介环境发展程度与会计稳健性均呈正相关。
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| 关 键 词： | 媒体监督 会计稳健性 议程设置理论 图式理论 |
Current Situation and Development of Injection Speed Control of Injection Molding Machine |
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| CHEN Mao-lin,LIU Zhi-gui,LUO Liang.Current Situation and Development of Injection Speed Control of Injection Molding Machine[J].Journal of Hunan Agricultural University,2015(3):60-63. |
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| Authors: | CHEN Mao-lin LIU Zhi-gui LUO Liang |
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| Abstract: | Based on the "Agenda Setting" theory of Journalism and the "Schema" theory of News Psychology, this paper researches the effect of media monitoring on accounting conservatism from both media coverage and the level of media environment development. The result shows that the more positive media reports on listed companies, the lower level of accounting conservatism tends to be; however, the reduction of robustness is not significant. It can be known that both the negative coverage on listed companies from media and the media environment development show a positive correlation with accounting conservatism. |
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| Keywords: | Network public opinion Crisis response Evaluation Analytic Hierarchy Process |
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