高管背景特征对公司信息披露质量的影响研究  

Research on the Influence of Executive Background Characteristics on the Quality of Corporate Information Disclosure

作　　者：孙文晖 段江娇[1] SUN Wen-hui;DUAN Jiang-jiao(School of Management,University of Shanghai for Science and Technology,Shanghai 200093,China)

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《经济研究导刊》2020年第9期122-127,共6页Economic Research Guide

摘　　要：以深市2015-2017年全部上市公司中的1 853家样本企业作为研究对象,运用最优标度(Optimal Scaling)和Ordinal Logistic回归分析方法,实证研究并分析现代资本市场高层管理者背景特征对上市公司信息披露质量的相关影响效应。结果表明,高管的平均学历和外籍高管占比与上市公司信息披露考核结果评价等级表现出显著的正相关关系,高管平均年龄对上市公司信息披露考核结果评价等级呈现出十分显著的负相关作用。在此基础上,提出一些建设性的政策建议。taking 1853 sample enterprises of all listed companies in shenzhen city from 2015 to 2017 as research objects,this paper empirically studied and analyzed the effect of the background characteristics of top managers in modern capital market on the information disclosure quality of listed companies by using the methods of optimal scaling and ordinal logistic regression.The empirical results show that there is a significant positive correlation between the average educational background of senior executives and the proportion of foreign senior executives and the information disclosure assessment results of listed companies.The average age of senior executives has a significant negative correlation with the evaluation level of information disclosure assessment results of listed companies.On this basis,this paper also provides some constructive policy outlook and Suggestions.

关 键 词：高层梯队 高管背景特征 信息披露质量 高管国籍 高管年龄 

分 类 号：F272[经济管理—企业管理]