数字化转型差异度对企业绩效的影响研究
Research on the Impact of Digital Transformation Differentiation on Enterprise Performance
尚航标 1刘佳奇 1王智林 1杨楚唯1
作者信息
摘要
基于最优区分理论,构建企业数字化转型差异度对企业绩效影响的研究框架,并探索市场竞争程度、政策不确定性和战略差异度的调节效应.以2007～2021年A股上市公司为样本进行实证检验,研究发现:数字化转型差异度与企业绩效之间呈倒U形关系;市场竞争程度的提升导致倒U形曲线变得更加陡峭,且转折点向左移动;政策不确定性的提升导致倒U形曲线变得更加平缓,且转折点向左移动;战略差异度的提升导致倒U形曲线变得更加平缓,且转折点向右移动.
Abstract
Based on the optimal discrimination theory,a research framework is constructed to in-vestigate the impact of the degree of variation in enterprise digital transformation on enterprise per-formance,and to explore the moderating effects of the degree of market competition,policy uncertain-ty and strategic differentiation.Using A-share listed companies from 2007 to 2021 as a sample for em-pirical test,the study finds that:the relationship between the degree of variation in digital transfor-mation and firm performance is inverted U-shaped.The increased level of competition in the market leads to a steeper inverted U-shaped curve and the turning point shifts to the left.And the increase in policy uncertainty leads to a flatter inverted U-shaped curve and the turning point shifts to the left.Besides,the increase in strategic differentiation leads to a flatter inverted U-shaped curve as well as a shift of the turning point to the right.
关键词
数字化转型/企业绩效/最优区分Key words
digital transformation/enterprise performance/optimal distinctiveness引用本文复制引用
基金项目
国家自然科学基金资助项目(71972034)
中央高校基本科研业务费专项资金资助项目(2572022AW32)
出版年
2024
NETL
NSTL
万方数据