{"title":"高管教育背景和企业战略信息披露","authors":"","doi":"10.1016/j.iref.2024.103564","DOIUrl":null,"url":null,"abstract":"<div><p>This study analyzes the link between executives' educational background and corporate strategic information disclosure, and the empirical results show that in firms with higher levels of executive education, the higher the executives' educational level, the higher frequency of corporate disclosure, and the higher number of positive and negative announcements reported. In firms with lower levels of executive education, the higher education level of executives, the lower frequency of corporate disclosure, the more favourable announcements will be reported and the fewer negative announcements will be reported.</p></div>","PeriodicalId":14444,"journal":{"name":"International Review of Economics & Finance","volume":null,"pages":null},"PeriodicalIF":4.8000,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Executive educational background and corporate strategic information disclosure\",\"authors\":\"\",\"doi\":\"10.1016/j.iref.2024.103564\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This study analyzes the link between executives' educational background and corporate strategic information disclosure, and the empirical results show that in firms with higher levels of executive education, the higher the executives' educational level, the higher frequency of corporate disclosure, and the higher number of positive and negative announcements reported. In firms with lower levels of executive education, the higher education level of executives, the lower frequency of corporate disclosure, the more favourable announcements will be reported and the fewer negative announcements will be reported.</p></div>\",\"PeriodicalId\":14444,\"journal\":{\"name\":\"International Review of Economics & Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.8000,\"publicationDate\":\"2024-08-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Review of Economics & Finance\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1059056024005562\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Review of Economics & Finance","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1059056024005562","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Executive educational background and corporate strategic information disclosure
This study analyzes the link between executives' educational background and corporate strategic information disclosure, and the empirical results show that in firms with higher levels of executive education, the higher the executives' educational level, the higher frequency of corporate disclosure, and the higher number of positive and negative announcements reported. In firms with lower levels of executive education, the higher education level of executives, the lower frequency of corporate disclosure, the more favourable announcements will be reported and the fewer negative announcements will be reported.
期刊介绍:
The International Review of Economics & Finance (IREF) is a scholarly journal devoted to the publication of high quality theoretical and empirical articles in all areas of international economics, macroeconomics and financial economics. Contributions that facilitate the communications between the real and the financial sectors of the economy are of particular interest.