高管特征对食品安全信息披露质量影响研究--以食品类上市企业为例  

Study on the relationship between executive characteristics and food safety information disclosure:Take the food listed firms as an example

作　　者：毕文泰 郑方方 田瑞 陈素云[1] Bi Wentai;Zheng Fangfang;Tian Rui;Chen Suyun(School of Economics and Management,Henan Agricultural University,Zhengzhou,450046,China)

机构地区：[1]河南农业大学经济与管理学院,郑州市450046

出　　处：《中国农机化学报》2023年第10期267-274,共8页Journal of Chinese Agricultural Mechanization

基　　金：河南省高等学校哲学社会科学创新团队支持计划(2022—CXTD—01)。

摘　　要：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1402份企业样本为例,运用内容分析法构建食品安全信息披露质量指标体系,研究高管特征对食品安全信息披露质量影响。结果发现:高管性别、学术资本、海外经历和社会资本对食品安全信息披露具有显著正向影响,分别提高食品安全信息披露2.771、0.336、1.630和0.115个分值。进一步研究表明:国有企业中高管海外经历对食品安全信息披露的推动作用更强;制度环境在高管社会资本和食品安全信息披露之间起到调节作用,良好的制度环境更有利于高管社会资本对食品安全信息披露质量的提升。从高管特征这一微观层面扩展食品安全信息披露领域的文献研究,对于完善食品类企业管理者结构和选聘机制,进一步提升企业食品安全信息披露质量提供相关依据。Enterprise managers are the main decision-makers regarding food safety information disclosure,and it is worth paying attention to how their characteristics affect the quality of such information.This study takes 1402 Chinese A-share listed food firms as research samples and uses content analysis to build a food quality and safety information disclosure index system to study the impact of senior executive characteristics on the quality of food safety information disclosure.The result shows that executive gender,academic background,social capital,and overseas experience had significant positive effects on food safety information disclosure,improving it by 2.771,0.336,1.630,and 0.115 points,respectively.Additionally,the study finds that the overseas experience of senior executives in state-owned enterprises can more strongly promote food safety information disclosure,and the institutional environment plays a regulatory role between management social capital and food safety information disclosure.A good institutional environment is more conducive to improving the quality of food safety information disclosure by senior executive social capital.This study expands the literature research in the field of food safety information disclosure from the micro-level of executive characteristics.It provides a relevant basis for improving the manager structure and selection mechanism of food listed companies,and further improving the quality of food safety information disclosure.

关 键 词：高层梯队理论 食品安全信息披露 海外经历 学术资本 产权性质 

分 类 号：F275[经济管理—企业管理]