摘要
在数字经济助推高质量发展的大背景下,从企业数字化转型的视角探究劳动力资源配置问题具有重要意义。采用ABJ模型及其扩展模型,以2010—2022年沪深A股上市公司为样本,针对数字化转型对企业劳动力成本变动的粘性效应的影响进行实证检验。研究显示,数字化转型对企业劳动力成本变动的粘性效应有显著抑制作用。可见,数字化转型的推进有助于企业提质降本增效。该结论在剔除管理层薪酬、引入工具变量、倾向性得分匹配、控制盈余管理行为后依然稳健。作用机制方面,数字化转型通过降低调整成本和缓解代理问题这两条粘性动因途径来发挥抑制作用。
In the context of digital economy promoting high-quality development,it is of great significance to explore the allocation of labor resources from the perspective of enterprise digital transformation.The ABJ model and its extended model are used to empirically test the impact of digital transformation on the sticky-effect of labor cost changes in Shanghai and Shenzhen A-share listed companies from 2010 to 2022.The research shows that digital transformation can significantly inhibit the sticky effect of labor cost changes in enterprises.It can be seen that the promotion of digital transformation helps enterprises to improve quality,reduce cost and increase efficiency.This conclusion is still robust after excluding management compensation,introducing instrumental variables,matching propensity scores and controlling earnings management behavior.In terms of mechanism,digital transformation plays an inhibitory role by reducing adjustment costs and alleviating agency problems,two sticky drivers.
作者
姚琳
Yao Lin(School of Accounting,Anhui Business College,Wuhu Anhui 241002)
基金
安徽省质量工程项目(2023jyxm1320)
芜湖市科技计划项目(2022rkx17)。
