摘要
基于2008~2020年上市企业样本,使用Python对企业年报进行文本挖掘,构建企业数字化程度指数,分析企业数字化程度对战略激进度的影响机理。研究表明:①企业数字化程度对战略激进度有显著的正向影响。②企业数字化程度对战略激进度的影响强度与所有权性质、内部控制质量和冗余资源有关,即企业数字化程度对战略激进度的影响在民营企业比在国有企业更强,在内部控制质量高和冗余资源多的企业更强;进一步比较上述变量调节作用的强度,发现冗余资源的调节强度明显高于企业所有权性质和内部控制质量。③战略激进度在企业数字化程度促进企业成长的过程中起到中介作用。
Based on the data of listed firms from 2008 to 2020,this study uses Python to mine the keywords of the annual report,constructs the firm-level digitization degree index,and empirically tests the relationship between the firm digitization and the strategic aggressiveness.The results show that,firstly,the higher the degree of digitalization of the firm,the more aggressiveness its strategy is;secondly,the degree of digitization has a stronger positive impact on the strategic aggressiveness for the firm with private ownership,high internal control quality,and abundant redundant resources,and the moderating effects of redundant resources are significantly stronger than the other two;finally,the degree of digitization significantly promotes the growth of the firm,and the above relationship is mediated by strategic aggressiveness.
作者
王墨林
阎海峰
宋渊洋
WANG Molin;YAN Haifeng;SONG Yuanyang(East China University of Science and Technology,Shanghai,China)
出处
《管理学报》
北大核心
2023年第5期667-675,共9页
Chinese Journal of Management
基金
国家自然科学基金资助项目(71972072,71772062)
上海市哲学社会科学规划资助项目(2018BGL028)。
关键词
企业数字化
战略激进度
所有权性质
内部控制
冗余资源
firm digitization
strategic aggressiveness
ownership
internal control
redundant resources
