知识资本对企业数字化转型的影响机制
Research on the Impact of Intellectual Capital on Enterprise Digital Transformation
白福萍 1商梦亭 1黄宇杰 1齐鲁光1
作者信息
- 1. 山东理工大学管理学院,山东淄博 255000
- 折叠
摘要
基于知识基础理论,采用2010-2021年中国A股上市公司为研究对象,实证考察知识资本对企业数字化转型的直接影响与通过缓解融资约束而产生的间接影响以及环境动态性和丰富性在知识资本与企业数字化转型之间的调节作用.研究表明,知识资本有效促进企业数字化转型,在一系列稳健性检验后依旧成立.知识资本对企业数字化转型的促进作用是通过缓解融资约束来实现的;环境动态性负向调节、环境丰富性正向调节该促进作用.进一步检验发现,在国有产权、高科技行业样本中,知识资本对企业数字化转型的影响更显著.研究结论为指导企业利用知识资本促进数字化转型提供经验启示.
Abstract
Based on the knowledge base theory,this paper empirically investigates the impact of intellectual capital on the digital transformation of enterprises,using Chinese A-share listed companies from 2010-2021.The study shows that intellectual capital effectively promotes the digital transformation of enterprises,which still holds after a series of robustness tests.The facilitation effect of intellectual capital on digital transformation is achieved by alleviating financing constraints;environmental dynamics negatively moderates and environmental richness positively moderates this facilitation effect.Further tests find that the impact of intellectual capital on digital transformation is more significant in the state-owned property and high-tech industry samples.This paper enriches the research related to intellectual capital-driven enterprise transformation and upgrading in the digital era and also provides empirical insights for enterprises to achieve high-quality development.
关键词
知识资本/数字化转型/融资约束/环境不确定性Key words
intellectual capital/digital transformation/financing constraints/environmental uncertainty引用本文复制引用
基金项目
国家社会科学基金(20BGL087)
山东省自然科学基金(ZR2023MG011)
出版年
2024
NETL
NSTL
万方数据