Mengqi Xu

Anhui University of Finance and Economics

Abstract：

This paper takes China's A-share listed companies from 2018 to 2022 as the initial sample and examines the impact of executives' digital backgrounds on voluntary information disclosure from the perspective of performance forecasts. The empirical results indicate that companies with executives possessing digital backgrounds are more inclined to voluntarily issue performance forecasts, and this core conclusion remains robust after endogeneity tests. The findings of this paper contribute to enriching the relevant literature and provide empirical evidence for listed companies to further improve their governance structures.

Key Words：

executives with digital backgrounds; voluntary information disclosure; performance forecasts; personal characteristics