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Executive legal background and quality of corporate accounting disclosure

Author

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  • Zhang, Shan
  • Wang, Yu

Abstract

Using China's A-share listed companies in Shanghai and Shenzhen from 2011 to 2022 as sample, we find that the legal background of executives has a positive effect on the quality of corporate accounting disclosure; the legal background of executives has a more significant effect on the quality of accounting disclosure in state-owned enterprises than in non-state-owned enterprises, and the quality of internal control plays a mediating role in the relationship between the legal background of executives and the quality of corporate accounting disclosure. Studying the impact of executives' legal backgrounds on the quality of corporate accounting information disclosure helps to gain a deeper understanding of how personal characteristics of executives affect corporate information disclosure behaviour. This not only expands the research field of the relationship between executive background characteristics and corporate behaviour, but also provides a new perspective and reference for executive recruitment and training in practice.

Suggested Citation

  • Zhang, Shan & Wang, Yu, 2024. "Executive legal background and quality of corporate accounting disclosure," International Review of Economics & Finance, Elsevier, vol. 96(PA).
    • Handle: RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024005318
    DOI: 10.1016/j.iref.2024.103539
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