数字化转型对企业费用粘性的影响研究

Study on the Impact of Digital Transformation on Corporate Expense Stickiness

为探究数字化转型对企业费用粘性的影响及作用机制,以2012—2020年中国沪深A股上市公司为样本,采用ABJ模型和多元回归方法实证检验两者之间的关系。结果表明:数字化转型对企业费用粘性有抑制作用,且数字化转型可通过提高内部控制质量进而抑制企业费用粘性;在制造业企业、市场化程度较低及管理者自信程度更高的企业中,数字化转型对企业费用粘性的抑制作用更强。

In order to investigate the impact and mechanism of digital transformation on corporate expense stickiness,the ABJ model and multiple regression method were used to empirically test the relationship between them,with a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2012 to 2020.The results showed that the digital transformation has an inhibitory effect on corporate expense stickiness,and the digital transformation can inhibit the cost stickiness of enterprises by improving the quality of internal control.It is further found that the inhibitory effect of digital transformation on corporate expense stickiness is stronger in manufacturing firms,firms with lower degree of marketization,and firms with higher managerial self-confidence.