内部控制和数字化转型在政治关系和财务绩效之间的作用:来自中国的证据

IF 2 4区管理学 Q3 BUSINESS

Asia Pacific Business Review Pub Date : 2023-07-10 DOI:10.1080/13602381.2023.2220606

Yue Zhang, Chunxing Pan, Shu-Yi Meng, Kun Wang

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引用次数: 0

摘要

政治关系是企业的主要社会资源。内部控制和数字化转型是提高资源有效分配的不同工具。本研究探讨高管政治关系与财务绩效之间的关系。本文还从这一关系的角度考察了内部控制质量和数字化转型的作用。我们使用中国a股上市公司的数据作为样本。结果表明，政治关系对国有企业财务绩效有显著的改善作用，内部控制质量在国有企业财务绩效中起部分中介作用。此外，当将数字化转型作为调节变量时，政治关系或内部控制对企业绩效的作用将被削弱。企业应充分利用政治关系，建立高质量的内部控制制度。当企业没有政治关系时，可以积极进行数字化转型，改变现状。

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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The role of internal control and digital transformation between political connections and financial performance: evidence from China

ABSTRACT Political connections are the main social resource of a company. Internal control and digital transformation are different tools that increase the efficient distribution of resources. This study explores the relationship between executive political connections and financial performance. It also examines the function of internal control quality and digital transformation in terms of this relationship. We used data from Chinese A-share listed companies as a sample. The results suggest that having political connections can significantly improve financial performance and that the quality of internal control plays a partial mediating role in state-owned enterprises. Moreover, when digital transformation is taken as a moderating variable, the role of political connections or internal control in enterprise performance will be weakened. Enterprises should take full advantage of political connections and establish a high-quality internal control system. When enterprises do not have political connections, they can actively carry out digital transformation to change the situation.

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来源期刊

Asia Pacific Business Review Multiple-

CiteScore

4.40

自引率

13.80%

发文量

期刊介绍： The growth of the Asia Pacific region and the rising presence of its multinationals in world markets has raised a number of questions about the origins of national economic success. Asia Pacific Business Review addresses these key issues and draws together the lessons of the analysis of culture, economies, history, politics and societies in the area, in order to explore business-related phenomena in the Asia Pacific countries, both in their general and specific contexts. The Review is intended for both academics and interested observers, contains the contributions of recognized experts, and is essential to anyone seeking the latest research on Asia Pacific business in a readily available, approachable form. We welcome articles which deal with nations and societies in the Asia Pacific region, namely those in East Asia and South-East Asia (but not South Asia), including those in APEC and ASEAN, individually or comparatively. Of interest also are contributions on the Asia Pacific economies, comparing those inside with those outside, or those investing in it. We do not, however, publish papers based solely on countries from outside the region.