数字化转型对企业财务报告质量的影响研究

The Impact of Digital Transformation on the Quality of Corporate Financial Reporting

在数字经济加速发展趋势下,数字化转型的经济后果研究成为学术界关注的重点。以2010—2020年全部A股上市公司为研究对象,实证分析数字化转型对企业财务报告质量的影响及其作用机理。研究发现:企业数字化转型能够显著提升企业财务报告质量,数字化转型主要通过降低信息不对称、提高内部控制有效性来提升财务报告质量。在衰退期企业、国有企业和大型企业中,数字化转型对企业财务信息质量促进作用更加显著。

Under the trend of the accelerated development of digital economy,the research on the economic consequences of digital transformation has become the focus of academic attention.Taking all A-share listed companies from 2010 to 2020 as the research object,this paper empirically analyzed the impact of digital transformation on the quality of corporate financial reporting and its mechanism.It is found that the digital transformation of enterprises can significantly improve the quality of financial reports.Digital transformation mainly improves the quality of financial reporting by reducing information asymmetry and improving the effectiveness of internal control.Digital transformation has a significant promoting effect on the quality of financial information of enterprises in the recession period,state-owned enterprises and large enterprises.