数字化转型是否会增加企业违规行为?

IF 4.6 Q2 MATERIALS SCIENCE, BIOMATERIALS
Wanwan Wang, Guoyiming Zhu, Shenwei Mo
{"title":"数字化转型是否会增加企业违规行为?","authors":"Wanwan Wang,&nbsp;Guoyiming Zhu,&nbsp;Shenwei Mo","doi":"10.1002/mde.4333","DOIUrl":null,"url":null,"abstract":"<p>This study examines whether digital transformation influences corporate violations in China. Using data from Chinese A-share listed companies from 2007 to 2020, this paper finds that digital transformation increases the incidence of corporate violations. The results remain robust through endogeneity checks, the use of alternative measurements for digital transformation and corporate violations, and subsample analyses. Cross-sectional analyses suggest that the impact of digital transformation on corporate violations is more salient in non-state-owned enterprises, firms with lower institutional investors shareholding ratios, and firms with higher agency costs. Mechanism analyses indicate that digital transformation leads to corporate violations by increasing operational complexity and affecting information quality. Additional tests reveal that effective corporate governance helps reduce the occurrence of corporate violations resulting from digital transformation. This research deepens our understanding of the economic implications of corporate digital transformation and provides valuable insights for businesses undergoing this process.</p>","PeriodicalId":2,"journal":{"name":"ACS Applied Bio Materials","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Does digital transformation increase corporate violations?\",\"authors\":\"Wanwan Wang,&nbsp;Guoyiming Zhu,&nbsp;Shenwei Mo\",\"doi\":\"10.1002/mde.4333\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>This study examines whether digital transformation influences corporate violations in China. Using data from Chinese A-share listed companies from 2007 to 2020, this paper finds that digital transformation increases the incidence of corporate violations. The results remain robust through endogeneity checks, the use of alternative measurements for digital transformation and corporate violations, and subsample analyses. Cross-sectional analyses suggest that the impact of digital transformation on corporate violations is more salient in non-state-owned enterprises, firms with lower institutional investors shareholding ratios, and firms with higher agency costs. Mechanism analyses indicate that digital transformation leads to corporate violations by increasing operational complexity and affecting information quality. Additional tests reveal that effective corporate governance helps reduce the occurrence of corporate violations resulting from digital transformation. This research deepens our understanding of the economic implications of corporate digital transformation and provides valuable insights for businesses undergoing this process.</p>\",\"PeriodicalId\":2,\"journal\":{\"name\":\"ACS Applied Bio Materials\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2024-08-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ACS Applied Bio Materials\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/mde.4333\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MATERIALS SCIENCE, BIOMATERIALS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ACS Applied Bio Materials","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/mde.4333","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MATERIALS SCIENCE, BIOMATERIALS","Score":null,"Total":0}
引用次数: 0

摘要

本研究探讨了数字化转型是否会影响中国企业的违规行为。利用 2007 年至 2020 年中国 A 股上市公司的数据,本文发现数字化转型会增加公司违规行为的发生率。通过内生性检验、使用其他衡量数字化转型和企业违规行为的方法以及子样本分析,研究结果依然稳健。横截面分析表明,数字化转型对企业违规行为的影响在非国有企业、机构投资者持股比例较低的企业和代理成本较高的企业中更为突出。机制分析表明,数字化转型通过增加运营复杂性和影响信息质量导致企业违规。其他测试表明,有效的公司治理有助于减少数字化转型导致的公司违规行为的发生。这项研究加深了我们对企业数字化转型的经济影响的理解,并为正在经历这一过程的企业提供了宝贵的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does digital transformation increase corporate violations?

This study examines whether digital transformation influences corporate violations in China. Using data from Chinese A-share listed companies from 2007 to 2020, this paper finds that digital transformation increases the incidence of corporate violations. The results remain robust through endogeneity checks, the use of alternative measurements for digital transformation and corporate violations, and subsample analyses. Cross-sectional analyses suggest that the impact of digital transformation on corporate violations is more salient in non-state-owned enterprises, firms with lower institutional investors shareholding ratios, and firms with higher agency costs. Mechanism analyses indicate that digital transformation leads to corporate violations by increasing operational complexity and affecting information quality. Additional tests reveal that effective corporate governance helps reduce the occurrence of corporate violations resulting from digital transformation. This research deepens our understanding of the economic implications of corporate digital transformation and provides valuable insights for businesses undergoing this process.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
ACS Applied Bio Materials
ACS Applied Bio Materials Chemistry-Chemistry (all)
CiteScore
9.40
自引率
2.10%
发文量
464
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信