摘要
企业数字化转型使企业的运营模式、管理模式和决策机制都发生了改变。文章以2013-2020年A股上市公司为样本,研究企业数字化转型对企业过度投资行为的影响。研究结果发现:企业数字化转型能够抑制企业的过度投资行为,信息透明度在其中发挥部分中介效应;相比非国有企业,国有企业的数字化转型更能抑制过度投资行为。研究结论丰富了有关企业数字化转型影响的研究,并为政府部门引导企业数字化转型及优化投资决策提供思路。
The digital transformation of enterprises has changed the operation mode,management mode and decision-making mechanism of enterprises.The authors take A-shares listed companies from 2013 to 2020 as a sample to study the impact of enterprise digital transformation on over investment behavior.The results show that the digital transformation of enterprises can restrain the over investment behavior,and the information transparency plays a part of the intermediary effect.Compared with non-state-owned enterprises,the digital transformation of state-owned enterprises can better inhibit excessive investment.The study enriches the research on the impact of enterprise digital transformation,and provides ideas for the government to guide enterprise digital transformation and optimize investment decisions.
作者
闫旭红
YAN Xuhong(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou,Gansu 730101)
出处
《上海立信会计金融学院学报》
2022年第5期65-77,共13页
Journal of Shanghai Lixin University of Accounting and Finance
关键词
数字化转型
过度投资
信息透明度
数字技术
Digital transformation
Over investment
Information transparency
Digital technique