信息技术独立董事能促进企业数字化转型吗?——基于管理层短视和融资约束视角
Can Independent Directors of Information Technology Promote Digital Transformation in Enterprises?—Based on Management's Short-Sightedness and Financing Constraints Perspective
谢婷婷 1杨勇2
作者信息
- 1. 新疆财经大学,新疆 乌鲁木齐 830012;新疆财政金融协同创新研究中心,新疆 乌鲁木齐 830012
- 2. 新疆财经大学,新疆 乌鲁木齐 830012
- 折叠
摘要
数字化转型是企业顺应时代发展要求的重要发展战略,信息技术独立董事凭借独立性与专业性可为企业数字化转型提供独立监管与技术保障.为揭示信息技术独立董事对企业数字化转型的影响及作用机制,本文以2015-2022年我国沪深A股上市公司为样本进行实证分析.研究发现:信息技术独立董事对企业数字化转型有促进作用,这是通过减少管理层短视行为和缓解企业融资约束等实现的;此外,投资者关注度和企业战略激进度较高可强化信息技术独立董事对企业数字化转型的正向影响.今后可通过培养信息技术人才、建立独立董事评估机制、完善相关法律法规、给予税收和利率优惠等进一步推动企业数字化转型.
Abstract
Digital transformation is an important strategy for enterprises to adapt to the requirements of the times.Informa-tion technology(IT)independent directors,due to their independence and professionalism,can provide independent oversight and technical support for the digital transformation of enterprises.This paper takes A-share listed companies in Shanghai and Shenzhen from 2015 to 2022 as samples to conduct an empirical analysis to better reveal the impact and mechanism of action of IT independent directors on the digital transformation of enterprises.Research has found that IT independent directors do have a significant promoting effect on the digital transformation of enterprises,which is achieved through mechanisms such as reducing management's short-sighted behavior and alleviating the financing constraints of the enterprise.In addition,heterogeneity analy-sis found that under different levels of investor attention and the pace of corporate strategic stimulation,IT independent directors have heterogeneous effects on the digital transformation of enterprises.In the future,it is of great significance to cultivate IT tal-ent,establish independent director assessment mechanisms,improve relevant laws and regulations,and provide tax and interest rate incentives to promote the digital transformation of enterprises.
关键词
信息技术独立董事/企业数字化转型/管理层短视/融资约束Key words
information technology(IT)independent directors/enterprise digital transformation/management short-sight-edness/financing constraints引用本文复制引用
基金项目
国家社会科学基金项目(20BMZ150)
新时代党的治疆方略理论与实践研究课题(2022ZJFY48)
新疆财经大学高层次人才项目(2022XGC027)
出版年
2024
NETL
NSTL
万方数据