企业数字化转型对信息披露质量的影响研究
Research on the Influence of Enterprise Digital Transformation on the Quality of Information Disclosure
王雪尘1
作者信息
- 1. 兰州财经大学会计学院,兰州 730030
- 折叠
摘要
以 2015-2021 年我国A股上市公司为研究样本,实证检验企业数字化转型对信息披露质量的影响及其内在机理.研究发现:(1)企业数字化转型对信息披露质量产生显著正向影响.这一结论在控制内生性和进行稳健性检验后依然成立.(2)机制分析表明,企业数字化转型能够通过提高会计稳健性促进信息披露质量提升,网络关注度在企业数字化转型与信息披露质量关系中发挥正向调节作用.(3)异质性分析表明,企业数字化转型对信息质量的促进效应具有异质性,对非国有企业和高科技企业的促进作用更为显著.
Abstract
Taking China's A-share listed companies in 2015-2021 as the research sample,the impact of digital transformation of enterprises on the quality of information disclosure and its internal mechanism were empirically tested in this paper.The research found that:(1)The digital transformation of enterprises had a significant positive impact on the quality of information disclosure.This conclusion remained true after controlling for the endogeneity and conducting the robustness test.(2)Mechanism analysis showed that the digital transformation of enterprises can promote the quality of information disclosure by improving accounting robustness,and network attention played a positive role in the relationship between the digital transformation of enterprises and the quality of information disclosure.(3)Heterogeneity analysis showed that the promotion effect of enterprise digital transformation on information quality was heterogeneous,and it had a more significant promotion effect on non-state-owned enterprises and high-tech enterprises.
关键词
数字化转型/信息披露质量/会计稳健性/公司治理/异质性分析Key words
Digital transformation/Quality of information disclosure/Accounting robustness/Corporate governance/Heterogeneity analysis引用本文复制引用
出版年
2024
NETL
NSTL
万方数据