数字技术应用对企业信息披露质量的影响研究

Research about the Impact of Digital Technology Application on the Quality of Enterprise Information Disclosure

基于委托代理理论,从数字技术应用的治理效应视角探讨数字技术应用对企业信息披露质量的影响,将2012—2022年沪深A股上市公司作为研究样本,实证检验发现:数字技术应用能有效提升企业信息披露质量,动态能力和内部控制在两者之间发挥部分中介作用。异质性分析发现,在国有企业和制造业企业样本中,数字技术应用提升企业信息披露质量的作用更显著。研究为数字经济背景下企业提升信息披露质量,促进资本市场健康发展提供了新思路,为企业提升数字技术应用水平,推动数字化治理提供了参考;为政府引导不同类型企业加强数字技术应用,给予相应政策支持提供了依据。

Based on the principal-agent theory,this paper discusses the impact of digital technology application on the quality of corporate information disclosure from the perspective of governance effect of digital technology application.The A-share listed companies in Shanghai and Shenzhen from 2012 to 2022 are taken as the main research samples.The empirical test shows that:The application of digital technology can effectively improve the quality of enterprise information disclosure,and dynamic capability and internal control play a part of intermediary role between the two.Heterogeneity analysis shows that in the samples of state-owned enterprises and manufacturing enterprises,the application of digital technology has a more significant role in improving the quality of corporate information disclosure.The research provides new ideas for enterprises to improve the quality of information disclosure and promote the healthy development of capital market under the background of digital economy,and provides certain references for enterprises to improve the application level of digital technology and promote digital governance.It provides a basis for the government to guide different types of enterprises to strengthen the application of digital technology and give corresponding policy support.