Digital transformation and changes in enterprise labor costs:From the perspective of viscous drivers
In the context of digital economy promoting high-quality development,it is of great significance to explore the allocation of labor resources from the perspective of enterprise digital transformation.The ABJ model and its extended model are used to empirically test the impact of digital transformation on the sticky-effect of labor cost changes in Shanghai and Shenzhen A-share listed companies from 2010 to 2022.The research shows that digital transformation can significantly inhibit the sticky effect of labor cost changes in enterprises.It can be seen that the promotion of digital transformation helps enterprises to improve quality,reduce cost and increase efficiency.This conclusion is still robust after excluding management compensation,introducing instrumental variables,matching propensity scores and controlling earnings management behavior.In terms of mechanism,digital transformation plays an inhibitory role by reducing adjustment costs and alleviating agency problems,two sticky drivers.
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