可读性
会计
业务
高管薪酬
执行摘要
审计
公司治理
财务
计算机科学
程序设计语言
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.
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