Executive resume information disclosure and corporate innovation: Evidence from China

被引:5
|
作者
Ding, Bin Yan [1 ]
Wei, Feng [1 ]
机构
[1] Chongqing Univ, Sch Econ & Business Adm, Chongqing 400044, Peoples R China
关键词
ANNUAL-REPORT READABILITY; ASYMMETRY;
D O I
10.1002/mde.3616
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper examines the impact of executive resume information disclosure on corporate innovation in China. Text analysis is used to measure executive resume information disclosure by constructing three indicators of completeness, readability, and detail from the form and content. The results show that executive resume information disclosure promotes corporate innovation. Moreover, executive resume information disclosure is incrementally informative on corporate innovation by attracting high-educated employees or alleviating financing constraints. Further analyses show that the innovation motivation of executive resume information disclosure is enhanced when firms have a better information environment as represented by greater media coverage and higher audit quality.
引用
收藏
页码:3593 / 3610
页数:18
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