Based on the samples of A-share listed companies in Shanghai and Shenzhen from 2010 to 2022,this paper empirically and robustly tests the impact of digital transformation on earnings management.The results indicate that digital transformation will promote negative real earnings management of enterprises.The impact mechanism is that the improvement of digital transformation will promote the R&D investment of enterprises,increase the space,motivation and ability of manage-ment to carry out real earnings management,and thus promoting the level of real earnings management of enterprises.The het-erogeneity testing found that in non-state-owned enterprises,digital transformation has a stronger effect on promoting real earnings management.
关键词
数字化转型/应计盈余管理/真实盈余管理/研发投入
Key words
digital transformation/accrued earnings management/real earnings management/R&D investment
维普
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