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

被引：0
|
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.
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页数：9
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