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Words and deeds in AI transformation: CEO IT background and the rhetoric–substance gap

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  • Zhang, Jingkun
  • Huang, Wei
  • Weng, Zongyuan
  • Ma, Junqiao
  • Wang, Anbang

Abstract

Using 39,007 firm-year observations from 4205 Chinese listed firms during 2007–2022, this study develops an index of the AI rhetoric–substance gap, defined as the divergence between AI-related disclosure in annual reports and firms' verifiable AI patenting activity. Higher values indicate that AI disclosure outpaces substantive innovation. We find that CEO IT background is associated with a smaller AI rhetoric–substance gap. Evidence on mechanisms points to both a cognitive channel and a capability channel. CEOs with IT backgrounds are associated with lower managerial short-termism, greater AI-related investment, more IT-oriented top management teams, and stronger collaboration with universities and research institutes. The association is stronger in cities with richer local IT education resources and in more competitive industries, but weaker in denser local AI ecosystems. Overall, the findings show that CEO technological experience helps discipline symbolic AI transformation under legitimacy pressure and helps explain how executive traits shape the credibility of firms’ AI strategies.

Suggested Citation

  • Zhang, Jingkun & Huang, Wei & Weng, Zongyuan & Ma, Junqiao & Wang, Anbang, 2026. "Words and deeds in AI transformation: CEO IT background and the rhetoric–substance gap," Technology in Society, Elsevier, vol. 86(C).
    • Handle: RePEc:eee:teinso:v:86:y:2026:i:c:s0160791x26001259
    DOI: 10.1016/j.techsoc.2026.103336
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