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数字化转型的公司治理效应:基于管理层在职消费视角 被引量:2
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作者 祁怀锦 李若琳 刘斯琴 《改革》 北大核心 2024年第4期108-125,共18页
以在职消费为切入点,选取2010—2021年A股上市公司作为研究样本,考察数字化转型的公司治理效应,实证检验发现企业数字化转型程度和在职消费之间存在倒U型关系。进一步研究发现,缓解信息不对称和管理层过度自信是其作用路径。当样本为非... 以在职消费为切入点,选取2010—2021年A股上市公司作为研究样本,考察数字化转型的公司治理效应,实证检验发现企业数字化转型程度和在职消费之间存在倒U型关系。进一步研究发现,缓解信息不对称和管理层过度自信是其作用路径。当样本为非国有、聘请非四大会计师事务所出具审计报告、所属产品市场竞争程度较低、非制造业、非高科技行业、劳动密集型行业、位于互联网发展较快城市以及经济欠发达地区的企业时,两者的倒U型关系更显著。 展开更多
关键词 数字化转型 在职消费 信息不对称 过度自信
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Beyond Transformational Change: Incremental Transformational Change in Institutions
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作者 George Comodromos 《Journal of Modern Accounting and Auditing》 2011年第4期424-430,共7页
Much has been written and researched about transformational change and the exogenous events that result in radical institutional transformation (Di Maggio & Powell, 1983; Hannan& Freeman, 1989; Fligstein, 1996; Zor... Much has been written and researched about transformational change and the exogenous events that result in radical institutional transformation (Di Maggio & Powell, 1983; Hannan& Freeman, 1989; Fligstein, 1996; Zorn, Dobbin, & Kwok, 2006). Accounts are provided of external agents disturbing the existing stasis of the institution and transforming the institution into something else that reflect a new paradigm or set of interests. Often, what is neglected in these accounts is what fractures exist in the original institution that would make them vulnerable and allow penetration by exogenous influences. Mahoney and Thelen (20 l 0) went beyond a general model of change that described the collapse of one set of institutional norms to be replaced by another. The model of change they propose takes into account both exogenous as well as endogenous factors as being the source of institutional change. They went on to state a view that transformation change as being a result of abrupt, wholesale breakdown needs to be rethought to include incremental, endogenous shifts in thinking that can often result in fundamental transformations. 展开更多
关键词 transformational change change management incremental change in institutions institutional change
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Oasis City
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作者 Ji Jing 《Beijing Review》 2015年第28期30-31,共2页
Local tour guide witnesses how Jiayuguan has transformed from an industrial city into a comfortable and livable place
关键词 manager agency northwest comfortable travel transformed Oasis City factory department Gansu
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