摘要
由快速发展的数字技术所推动的数字化转型为企业发展赋予了新动能,同时也给公司治理带来了新的挑战和机遇。文章以2011—2020年我国沪深A股非金融类上市公司为样本,实证检验企业数字化转型对财务重述的影响和作用机制。研究发现:企业数字化转型能降低财务重述的发生概率,其通过提升内部控制水平、改善信息不对称程度和增加高管联结度三条途径减少财务重述,且当企业股权集中度较高或面临并购压力、资本市场业绩预期压力、融资约束时,会弱化数字化转型对财务重述的抑制作用。研究结论丰富了先进技术对企业经济活动的影响研究,对完善公司治理具有参考和启示意义。
The digital transformation driven by rapidly developing digital technology has given new impetus to enterprise development,while also bringing new challenges and opportunities to corporate governance.This paper empirically tests the impact and mechanism of digital transformation on financial restatement of non-financial listed companies in Shanghai and Shenzhen A-shares from 2011 to 2020.Research has found that digital transformation of enterprises can reduce the probability of financial restatement by improving internal control levels,improving information asymmetry,and increasing executive connectivity.When the concentration of equity is high or facing pressure from mergers and acquisitions,capital market performance expectations,and financing constraints,the inhibitory effect of digital transformation on financial restatement will be weakened.The conclusion enriches the research on the impact of advanced technology on enterprise economic activities,and has reference and inspiration significance for improving corporate governance.
作者
杨贝贝
陈培友
高太光
YANG Beibei;CHEN Peiyou;GAO Taiguang(School of Economics and Management,Xinjiang University,Urumqi 830046,China;School of Management,Heilongjiang University of Science and Technology,Harbin 150022,China)
出处
《华东经济管理》
CSSCI
北大核心
2023年第10期68-79,共12页
East China Economic Management
基金
黑龙江省博士后面上资助经费项目“基于大数据分析的企业阳光采购行为研究”(LBH-Z20029)。
关键词
数字化转型
财务重述
公司治理
内部控制
高管联结
digital transformation
financial restatement
corporate governance
internal control
executive connections
