大数据技术、企业动态能力与真实活动盈余管理

Big Data Technology, Enterprise Dynamic Capability and Real Earnings Management

本文以2011—2020年沪深A股上市公司为研究对象,实证检验大数据技术应用对企业真实活动盈余管理的影响以及企业动态能力的调节作用。研究发现:大数据技术应用通过改善企业信息与沟通环境显著抑制了企业的真实活动盈余管理,且企业动态能力强化了大数据技术对真实活动盈余管理的抑制效应;从企业内部看,首席信息官职务的设立未能显著影响大数据技术的应用效果;从企业外部看,分析师关注度越高,大数据技术应用对真实活动盈余管理的抑制作用越明显。本文丰富了大数据技术应用效果的相关研究,并从企业内外部治理角度提出了保障效果的实施条件与改善建议。

This paper takes Shanghai and Shenzhen A-share listed companies from 2011 to 2020 as the research object, and empirically tests the impact of the application of big data technology on the real earnings management of enterprises and the moderating effect of dynamic capabilities of enterprises. The results show that the application of big data technology significantly inhibited the real earnings management of enterprises by improving the information and communication environment and the dynamic capabilities of enterprises strengthen the inhibitory effect of big data technology on real earnings management. From the internal perspective of the enterprise, the establishment of the chief information officer position does not significantly affect the application effect of big data technology;from the external perspective of the enterprise, the higher the analyst attention, the more obvious the inhibitory effect of big data technology application on real earnings management. This paper enriches the relevant research on the application effect of big data technology. It also puts forward the implementation conditions and improvement suggestions to guarantee the effect from the perspective of internal and external governance of enterprises.