数据共享对供应链风险的影响：来自中国公共数据开放平台的准自然实验

IF 4 Q2 BUSINESS, FINANCE

China Journal of Accounting Research Pub Date : 2025-09-04 DOI:10.1016/j.cjar.2025.100444

Jinglu Zhao

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引用次数: 0

摘要

数据是企业生产调度和风险管理的重要生产要素和信息来源。利用中国交错建立的公共数据开放平台（pdp），我以中国a股上市公司（2010-2022）为样本，运用交错差分模型研究数据共享如何影响企业层面的供应链风险。建立PDOP后，供应链风险显著降低。通过pdp实现数据共享，缓解了“牛鞭效应”，促进了供应链的多元化，降低了供应链风险。在更复杂的企业、数字创新更先进的企业以及非国有企业中，数据共享在缓解供应链风险方面的作用更大。这些发现提高了对数据资源重要性的认识，为企业供应链风险管理提供了实践指导。

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The effect of data sharing on supply chain risks: a quasi-natural experiment from China’s public data open platforms

Data represent a crucial production factor and information source for firms’ production scheduling and risk management. Exploiting China’s staggered establishment of public data open platforms (PDOPs), I sample Chinese A-share listed firms (2010–2022) and apply a staggered difference-in-differences model to investigate how data sharing impacts firm-level supply chain risk. Supply chain risk decreases significantly following PDOP establishment. Data sharing via PDOPs alleviates the “bullwhip effect” and promotes supply chain diversification, mitigating supply chain risks. In more complex firms, those with more advanced digital innovation, as well as non-state-owned firms, data sharing plays a greater role in alleviating supply chain risks. These findings increase awareness of the significance of data resources and offer practical guidance for enterprises’ supply chain risk management.

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来源期刊

China Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

4.70

自引率

0.00%

发文量

295

审稿时长

15 weeks

期刊介绍： The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.