Can the digital transformation of enterprises enhance their risk-taking level?This paper theoretically analyzes the risk-taking effect of enterprise digital transformation and constructs a double-difference model to test the risk-taking impact of enterprise digital transformation,utilizing data from A-share listed companies in China from 2007 to 2021.The results indicate that the digital transformation of enterprises has indeed improved their risk-taking level.Furthermore,it shows that enterprises can enhance their risk-taking level by optimizing supply chain integration,improving input-output efficiency,and reducing transaction costs and internal control costs through digital transformation.These findings not only reveal the risk mechanisms involved in the digital transformation of enterprises but also offer micro-level evidence to support the integration of digital technology into the operational and managerial aspects of real enterprises.
关键词
数字化转型/风险承担/交易成本/投入产出效率/供应链集成
Key words
digital transformation/risk-taking level/transaction costs/input-output efficiency/supply chain integration
维普
万方数据