Impacts of Digital Transformation on Corporate Corruption
Using the data of Chinese listed companies from 2013-2021,this paper analyzes whether the digital transforma-tion of enterprises helps reduce corruption from a micro perspective.The empirical results show that,first,the degree of corporate digitization is negatively associated with corruption expenditures,suggesting that corporate digital transformation contributes to anti-corruption.This finding remains valid after a series of endogeneity and robustness tests.Second,digital transformation helps to increase corporate transparency,improve corporate competitiveness,and thus reduce corruption.Third,the inhibitory effect of digital transformation on corruption is more significant in non-politically connected enterpri-ses and private enterprises;regional financial transparency and marketization levels positively moderate the inhibitory impact of digitalization on corruption.
digital transformationcorruptioncorporate transparencyenterprise competitiveness
NETL
NSTL
万方数据
