中文摘要：

利用2009—2014年307家公司出现的社会责任负面报道样本数据,研究社会责任媒体负面报道对会计信息质量的作用。结果表明,企业的社会责任负面报道显著地提高了会计信息质量,这与机构投资人持股率、经理人持股比率均等股权结构能提高会计信息质量有关。进一步发现,当负面社会责任报道严重时,机构投资人与经理人更加谨慎,会显著降低任何形式的盈余操纵。

英文摘要：

Using 307 companies＇ negative social responsibility reports sample data betw een 2009 to2014,this research studies the role of negative social responsibility media reports on the quality of accounting information. The results show that negative corporate social responsibility reports significantly improved the quality of accounting information,w hich is related to the ow nership structure like institutional investors shareholding rate,managers shareholding ratio etc. Further analysis also show ed that the severe negative social responsibility reports are,the more cautious institutional investors and managers are,and they significantly reduce the earnings manipulation of every form.