企业数字化转型会影响会计信息可比性吗

Does Enterprise Digital Transformation Affect Accounting Comparability?

随着以人工智能为代表的新一代数字技术的蓬勃发展,数字化转型已经成为传统实体企业转型升级和高质量发展的新动能。本文基于会计信息可比性视角,采用文本挖掘方法构建企业数字化转型数据,以2011-2019年沪深A股上市公司为研究样本,实证检验企业数字化转型对会计信息可比性的影响和作用路径。研究发现,企业数字化转型显著提升了会计信息可比性,上述结论经过一系列内生性和稳健性检验后依旧成立。路径检验发现,企业数字化转型通过强化内部控制质量、抑制企业盈余管理、改善企业信息不对称途径提升会计信息可比性。进一步检验发现,数字化转型的底层技术和实践应用均能提升会计信息可比性;企业的高科技属性和环境不确定性会加强数字化转型与会计信息可比性的正向关系,而国有产权属性则会削弱数字化转型与会计信息可比性的正向关系。研究结论丰富了先进技术对传统实体企业的经济后果和会计信息可比性的影响因素研究,对推动传统实体企业数字化转型和构建智能经济新形态具有重要的参考和启示意义。

With the vigorous development of a new generation of digital technologies represented by artificial intelligence,digital transformation has become a new driving force for transformation and upgrading and high-quality development of traditional entity enterprises.Based on the perspective of comparability of accounting information,this paper adopts text mining method to construct digital transformation data of enterprises,and empirically tests the influence and action path of digital transformation of enterprises on comparability of accounting information by taking a-share listed companies in Shanghai and Shenzhen from 2011 to 2019 as research samples.It is found that the enterprise digital transformation significantly improves the comparability of accounting information,and the above conclusion is still true after a series of endogeneity and robustness tests.The road test shows that the enterprise digital transformation can enhance the comparability of accounting information by strengthening the quality of internal control,restraining earnings management and improving the asymmetry of enterprise information.Further examination shows that the underlying technology and practical application of digital transformation can improve the comparability of accounting information.High-tech attributes and environmental uncertainties of enterprises will strengthen the positive relationship between digital transformation and accounting information comparability,while state-owned property rights will weaken the positive relationship between digital transformation and accounting information comparability.The research results enrich the research on the factors influencing the economic consequences of advanced technology and the comparability of accounting information of traditional entity enterprises,and have important reference and enlightenment significance for promoting the digital transformation of traditional entity enterprises and constructing the new form of intelligent economy.