摘要
以大陆A股上市台资企业数字化转型与绿色创新之间关系为研究对象,从企业高管绿色认知视角分析大陆A股上市台资企业数字化转型影响绿色创新的作用机理,在理论分析的基础上定量研究数字化转型对绿色转型的影响效应及内外部因素对二者关系的调节效应。研究发现:大陆A股上市台资企业数字化转型能够提升企业绿色创新水平;环境规制强度会提升大陆A股上市台资企业数字化转型对绿色创新的影响效应,而企业声誉、融资成本、产业集中度、投资者关注度则会抑制大陆A股上市台资企业数字化转型对绿色创新的影响效应。因此,大陆A股上市台资企业应进一步提升高管的绿色认知,在加大对数字化转型投入的同时还需积极应对企业声誉、融资成本、产业集中度和投资者关注度的抑制效应。
Taking the relationship between digital transformation and green innovation of Taiwan-funded enterprises listed on mainland A-shares as the research object,analyzing the mechanism of the impact of digital transformation on green innovation from the perspective of executives'green cognition,and on the basis of theoretical analysis,this paper quantitatively studies the effect of digital transformation on green transformation and the moderating effect of internal and external factors on the relationship between the two.The findings are as follows:Digital transformation in Taiwan-funded enterprises listed on mainland A-shares can enhance the level of green innovation.Intensity of environmental regulation will increase the impact of the digital transformation on green innovation of Taiwan-funded enterprises listed on mainland A-shares.Corporate reputation,financing costs,industrial concentration ratio,and investor interest will limit the impact of digital transformation on green innovation of Taiwan-funded enterprises listed on mainland A-shares.Taiwan-funded enterprises listed on mainland A-shares should further enhance the green awareness of executives,invest more in digital transition while actively addressing the dampening effects of corporate reputation,funding costs,industrial concentration ratio and investor attention.
作者
刘雅芳
LIU Yafang(Institute for XiJinping's Economics Thought,Fujian Academy of Social Sciences,Fuzhou 350001,Fujian,China)
出处
《闽台关系研究》
2023年第3期83-97,共15页
Research on Fujian-Taiwan Relationship
关键词
大陆A股
台资企业
绿色创新
数字化转型
绿色认知
A-shares
Taiwan-funded enterprises
green innovation
digital transformation
green awareness
