首页|"表里如一"还是"口是心非":CEO学术经历与食品安全信息披露质量

"表里如一"还是"口是心非":CEO学术经历与食品安全信息披露质量

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企业管理者是食品安全信息披露决策的主体,其特征如何影响食品安全信息质量值得关注.以中国A股食品类上市公司为样本,采用内容分析法构建食品安全信息披露指标体系,可探究出CEO学术经历与食品安全信息披露质量之间的关系.结果表明:CEO学术经历能显著提高食品安全信息披露质量,具有学术经历的CEO更倾向于披露战略理念而非实际行动.另外,制度环境和声誉压力在CEO学术经历和食品安全信息披露之间起到了调节作用,良好的制度环境更有利于CEO学术经历对食品安全信息披露质量的提升;媒体负面报道对企业造成的压力越大,学者型CEO披露食品安全信息越积极.从高管学术经历这一微观层面扩展食品安全信息披露领域的文献研究,对于优化食品类企业管理者结构和选聘机制,提升公司食品安全信息披露质量可提供理论指导和经验证据.
Do They Act as They Claim?On CEOs'Academic Experience and Food Safety Disclosure Quality
The management are the main decision-makers of food safety information disclosure and how they affect the quality of food safety information is worthy of attention.Taking the Chinese A-share listed food companies as samples,the present study used the content analysis method to construct a food safety disclosure indicator system and explore the relationship between the CEOs'academic experience and the quality of food safety information disclosure.The results show that CEOs'academic experience has a significant positive impact on food safety information disclosure and the CEOs with academic experience are more inclined to disclose theoretical strategies rather than actual actions.In addition,the institutional environment and reputation pressure play a moderating role between their academic experience and the disclosure of food safety information.A good institutional environment is more conducive to the improvement of the their academic experience's influence on the quality of food safety information disclosure;the more pressures negative media reports put on the company,the more willing the scholarly CEOs are to disclose food safety information.This study expanded the literature research in the field of food safety information disclosure from the micro level of the academic experience of executives,and provided theoretical guidance and empirical evidence for improving the management structure and selection mechanism of listed food companies so as to improve the quality of their food safety information disclosure.

academic experiencefood safety information disclosurereputation pressurehigh echelon theorysystem environment

毕文泰、田瑞、陈素云

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河南农业大学经济与管理学院

学术经历 食品安全信息披露 声誉压力 高层梯队理论 制度环境

国家自然科学基金面上项目河南省高等学校哲学社会科学创新团队支持计划项目

722730392022-CXTD-01

2024

江苏大学学报(社会科学版)
江苏大学

江苏大学学报(社会科学版)

CHSSCD
影响因子:0.528
ISSN:1671-6604
年,卷(期):2024.26(1)
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