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Executive educational background and corporate strategic information disclosure

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  • Liu, Kai
  • Duan, Ditao
  • Wang, Ruoyan

Abstract

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.

Suggested Citation

  • Liu, Kai & Duan, Ditao & Wang, Ruoyan, 2024. "Executive educational background and corporate strategic information disclosure," International Review of Economics & Finance, Elsevier, vol. 96(PA).
    • Handle: RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024005562
    DOI: 10.1016/j.iref.2024.103564
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    References listed on IDEAS

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