Abstract:The management are the main decisionmakers of food safety information disclosure and how they affect the quality of food safety information is worthy of attention. Taking the Chinese Ashare listed food companies as samples, the present study used the content analysis method to construct a food safety disclosure indicator system and explore the relationship between the CEOs academic experience and the quality of food safety information disclosure. The results show that CEOs academic experience has a significant positive impact on food safety information disclosure and the CEOs with academic experience are more inclined to disclose theoretical strategies rather than actual actions. In addition, the institutional environment and reputation pressure play a moderating role between their academic experience and the disclosure of food safety information. A good institutional environment is more conducive to the improvement of the their academic experiences influence on the quality of food safety information disclosure; the more pressures negative media reports put on the company, the more willing the scholarly CEOs are to disclose food safety information. This study expanded the literature research in the field of food safety information disclosure from the micro level of the academic experience of executives, and provided theoretical guidance and empirical evidence for improving the management structure and selection mechanism of listed food companies so as to improve the quality of their food safety information disclosure.
毕文泰,田瑞,陈素云. “表里如一”还是“口是心非”:CEO学术经历与食品安全信息披露质量[J]. 江苏大学学报(社会科学版), 2024, 26(01): 94-108.
Bi Wentai, Tian Rui, Chen Suyun. Do They Act as They Claim?On CEOs Academic Experience and Food Safety Disclosure Quality. Journal of Jiangsu University(Social Science Editi, 2024, 26(01): 94-108.