高管信息技术背景与自愿性信息披露——基于业绩预告的实证分析

管理评论 ›› 2022, Vol. 34 ›› Issue (12): 264-275.

高管信息技术背景与自愿性信息披露——基于业绩预告的实证分析

李瑞敬¹, 李育昆², 袁蓉丽², 孙健³

1. 首都经济贸易大学会计学院, 北京 100070;
2. 中国人民大学商学院, 北京 100872;
3. 中央财经大学会计学院/中央财经大学中国管理会计研究与发展中心, 北京 100098

收稿日期:2020-08-17 出版日期:2022-12-28 发布日期:2023-01-16
通讯作者: 袁蓉丽(通讯作者),中国人民大学商学院教授,博士生导师,博士。
作者简介:李瑞敬,首都经济贸易大学会计学院讲师,博士;李育昆,中国人民大学商学院博士研究生;孙健,中央财经大学会计学院/中央财经大学中国管理会计研究与发展中心教授,博士生导师,博士。
基金资助:
国家自然科学基金青年项目(72102152);国家自然科学基金面上项目(71872179;71672208);国家社会科学基金一般项目(21BGL095);中央高校基本科研业务费专项资金项目;中央财经大学科研创新团队支持计划(校20190111)。

Managers’ Information Technology Background and Voluntary Information Disclosure: Evidence from Management Earnings Forecast

Li Ruijing¹, Li Yukun², Yuan Rongli², Sun Jian³

1. Accounting School, Capital University of Economics and Business, Beijing 100070;
2. Business School, Renmin University of China, Beijing 100872;
3. School of Accountancy, Central University of Finance and Economics, China Management Accounting Research and Development Center, Beijing 100098

Received:2020-08-17 Online:2022-12-28 Published:2023-01-16

摘要/Abstract

摘要： 本文以2005—2016年我国A股上市公司为样本,基于业绩预告的视角,研究了高管信息技术背景对自愿性信息披露的影响。实证结果表明,具有信息技术背景高管的公司更倾向于自愿发布业绩预告,且这一关系在业务复杂度较高的公司中更为显著。进一步研究发现,企业对信息技术和信息系统的采纳和实施是高管信息技术背景影响自愿业绩预告的可能渠道。最后,高管信息技术背景还有助于提高上市公司自愿业绩预告的披露频率、及时性和预测精确度,且当信息技术背景高管是企业的CEO时,对自愿业绩预告可能性的提升作用更大。本文的发现有助于丰富相关文献,并为上市公司进一步完善治理结构提供经验证据。

关键词: 信息技术背景, 自愿业绩预告, 业务复杂度, 预测特征

Abstract: Using a sample of Chinese A-share listed companies from 2005 to 2016, we investigate the relationship between managers’ IT background and voluntary earnings forecasts. The empirical evidence shows that managers’ IT background has a positive impact on voluntary earnings forecast. The effect is more pronounced for firms with more complex business. Further analysis shows that the adoption and implementation efficiency of IT and IS is the channel through which managers’ IT background affects their voluntary disclosure. Finally, we find that managers’ IT background can also improve their disclosure frequency, timeliness and precision. Positions that managers with information technology background work in have different effects on their willingness to disclose information. Our findings enrich the literature on managers’ personal characteristics and earnings forecasts. This paper also provides empirical evidence for firms seeking to improve their governance.

Key words: managers’ information technology background, voluntary earnings forecasts, business complexity, forecasts characteristics

李瑞敬, 李育昆, 袁蓉丽, 孙健. 高管信息技术背景与自愿性信息披露——基于业绩预告的实证分析[J]. 管理评论, 2022, 34(12): 264-275.

Li Ruijing, Li Yukun, Yuan Rongli, Sun Jian. Managers’ Information Technology Background and Voluntary Information Disclosure: Evidence from Management Earnings Forecast[J]. Management Review, 2022, 34(12): 264-275.

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