Will Digital Transformation of Enterprises Affect Accounting Conservatism?
This paper selects manufacturing enterprises listed on the Shanghai and Shenzhen A-shares of China from 2011 to 2021 as research samples to examine the impact and mechanism of digital transformation of manufacturing enterprises on ac-counting conservatism.Research has found that digital transformation of manufacturing enterprises can significantly en-hance accounting conservatism.The intermediary mechanism test shows that the digital transformation of manufacturing enterprises mainly enhances the robustness of enterprise accounting through two aspects:firstly,improving the quality of internal control from the management level,and secondly,improving the total factor productivity of enterprises at the production level.The heterogeneity analysis results show that the effect of digital transformation on improving the account-ing robustness of manufacturing enterprises is more evident in state-owned and non high-tech manufacturing enterprises.The research conclusion enriches the research on the economic consequences of digital transformation of enterprises,and further expands the research on the influencing factors of accounting conservatism.It has important reference value and inspiration significance for promoting the digital transformation of manufacturing enterprises,building new forms of intel-ligent economy,and high-quality development of enterprises.
digital transformationaccounting conservatisminternal controltotal factor productivityhigh quality development
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