企业数字化转型对盈余质量的影响研究

Research on the Influence of Enterprise Digital Transformation on Earning Quality

文章以2015—2022年我国A股上市公司为研究样本,实证检验企业数字化转型对盈余质量的影响及其内在机理。研究发现企业数字化转型对盈余质量产生显著正向影响。这一结论在控制内生性和进行稳健性检验后依然成立。机制分析表明,企业数字化转型能够通过提高会计稳健性促进盈余质量提升,网络关注度在企业数字化转型与盈余质量关系中发挥正向调节作用。异质性分析表明,企业数字化转型对盈余质量的促进效应具有异质性,对国有企业、非两职合一企业的促进作用更为显著,对成长期、成熟期、衰退期企业数字化转型的促进作用依次递减。进一步研究发现,企业数字化转型对盈余质量的促进作用在地区间存在溢出效应;经济后果分析表明,企业数字化转型不仅有助于促进盈余质量提升,最终还会提高企业价值。

Taking China's A-share listed companies in 2015 to 2022 as the research samples,the impact of digital transformation of enterprises on the earning quality and its internal mechanism.The study found that the digital transformation of enterprises has a significant positive impact on the earning quality.This conclusion remains true after controlling for the endogeneity and conducting the robustness test.Mechanism analysis shows that the digital transformation of enterprises can promote the improvement of the earning quality by improving the accounting robustness,and the network attention can play a positive regulatory role in the relationship between the digital transformation of enterprises and the earning quality.Heterogeneity analysis shows that the promoting effect of enterprise digital transformation on earning quality is heterogeneous,and has a more significant promoting effect on state-owned enterprises and non-dual enterprises,and decreases on the digital transformation of enterprises in the growth period,maturity period and decline period.Further research shows that the promotion effect of digital transformation earning quality has spillover effect between regions;the economic consequence analysis shows that the digital transformation not only helps to promote the improvement of earning quality,but also helps to improve the enterprise value.