企业数字化转型与高管腐败治理

IF 4.5 3区管理学 Q1 INFORMATION SCIENCE & LIBRARY SCIENCE

Journal of Global Information Management Pub Date : 2022-04-07 DOI:10.4018/jgim.315128

Yao Zhang, Xuemeng Guo

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引用次数: 6

摘要

本文采用文本分析法对企业数字化转型进行测度，并对企业数字化转型对高管腐败的影响进行实证检验。研究发现，企业数字化转型程度越高，企业高管腐败的概率越低。这一结论在一系列稳健性检验下仍然有效。机制检验表明，企业数字化转型对高管腐败治理的影响主要通过降低信息不对称程度和缓解代理问题来实现。进一步研究发现，机构投资者比例和内部控制都能强化数字化转型对企业高管腐败概率的降低作用。本文的研究结论揭示了企业数字化转型对企业高管腐败的治理效应，为中央政府和企业反腐败行动提供了有效经验。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Digital Transformation of Enterprises and the Governance of Executive Corruption

This paper measures enterprise digital transformation by the method of text analysis and empirically tests the impact of enterprise digital transformation on the executives' corruption. We find that the higher degree of digital transformation of enterprises, the lower the probability of corporate executives' corruption. This conclusion is still valid under a series of robustness tests. The mechanism test shows that the impact of enterprise digital transformation on the governance of executives' corruption is mainly realized by reducing the degree of information asymmetry and alleviating the agency problem. Further research finds that both proportion of institutional investors and internal control can strengthen the reducing effect of digital transformation on the probability of corporate executives' corruption. The research conclusion of this paper reveals the governance effect of enterprise digital transformation on corporate executives' corruption, and provides effective experience for the central government and enterprise anti-corruption actions.

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来源期刊

Journal of Global Information Management INFORMATION SCIENCE & LIBRARY SCIENCE-

CiteScore

5.80

自引率

14.90%

发文量

118

期刊介绍： Authors are encouraged to submit manuscripts that are consistent to the following submission themes: (a) Cross-National Studies. These need not be cross-culture per se. These studies lead to understanding of IT as it leaves one nation and is built/bought/used in another. Generally, these studies bring to light transferability issues and they challenge if practices in one nation transfer. (b) Cross-Cultural Studies. These need not be cross-nation. Cultures could be across regions that share a similar culture. They can also be within nations. These studies lead to understanding of IT as it leaves one culture and is built/bought/used in another. Generally, these studies bring to light transferability issues and they challenge if practices in one culture transfer.