瞭解媒體的企業新聞報導傾向，對㈽業媒體關係管理與企業聲望經營皆有重要知識價值。相較於公關人員或經理人的個人經驗觀察，對企業新聞內容進行系統性分析能提供較客觀可靠的新聞知識。本研究對國內財經雜誌TFT-LCD 面板廠新聞進行內容分析發現，規模愈大的廠商獲得愈多報導，財經雜誌關注廠商的經濟績效表現，報導成功事蹟多於失敗事蹟，對廠商及其高階主管的報導傾向正面友善，尤其是對高階主管。本研究進一步分析報導傾向背後的脈絡關係發現，科技類財經雜誌比綜合類財經雜誌更傾向形塑有利TFT-LCD 面板廠的資訊環境。本研究改善過往企業新聞內容研究的知識缺口，有助TFT-LCD 面板廠進行更有效的媒體關係管理，對其他企業瞭解媒體之報導傾向亦具參考價值。

The knowledge of mass media’s tenor of business news reporting is important
for the company’s media relations management and reputation. Comparing with the knowledge from public relations practitioners or managers’ personal experiences, systematic analysis of business news can provide more objective and reliable knowledge. This study used ‘content analysis’ to analyze news of Taiwan’s TFT-LCD panel manufacturers from five representative business magazines in Taiwan. The results showed that business magazines gave larger TFT-LCD panel manufacturers more coverage, highlighted TFT-LCD panel manufacturers’ economic performances and successes, and constructed a friendly information environment to TFT-LCD panel manufacturers, especially for their top managers. This study further analyzed the context of the tenor of news reporting and found ‘IT industries-oriented business magazine’ was more friendly to TFT-LCD panel
manufacturers than ‘general business magazine’. This study improves the
knowledge gap left by previous studies. The findings are helpful for TFT-LCD panel manufacturers to improve their media relations management, and also meaningful for companies from different industries to understand more about the mass media’s tenor of business news reporting.