Executive Characteristics Considering Heterogeneity and Corporate Social Responsibility Information Revealed Relationship Research

  • Xinli Wang The Department of Economics & Management, North China Electric Power University
Article ID: 2907
89 Views, 22 PDF Downloads
Keywords: High-Level Echelon Theory, TMT, Heterogeneous Variables, Corporate Social Responsibility

Abstract

This article analyzes the relationship between the characteristics of executive team and corporate social responsibility information disclosure. In the analysis of executive characteristics, three adjustment variables of age heterogeneity, tenure heterogeneity and academic heterogeneity are introduced. Moderating effect on corporate social responsibility information disclosure. The research results show that the average tenure of the senior management team in the sample company has a significant positive effect on corporate social responsibility; after introducing heterogeneity variable adjustment, age heterogeneity significantly negatively regulates the relationship between the proportion of women in the executive team and corporate social responsibility. The term heterogeneity significantly negatively regulates the relationship between education level and corporate social responsibility.

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Published
2022-07-07
How to Cite
Wang, X. (2022). Executive Characteristics Considering Heterogeneity and Corporate Social Responsibility Information Revealed Relationship Research. Financial Forum, 11(2), 32-34. https://doi.org/10.18282/ff.v11i2.2907
Section
Original Research Article