Research on the Impact of Intellectual Capital on Enterprise Digital Transformation
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.
NETL
NSTL
万方数据
