管理层积极语调对企业数字化转型的影响OACHSSCD
Impact of management's positive tone on corporate digital transformation
针对管理层积极语调与企业数字化转型之间的关系问题,以2012-2024年沪深A股上市公司为研究样本,采用工具变量法、倾向得分匹配法,以及熵平衡法分析管理层积极语调对企业数字化转型的影响.研究表明:管理层积极语调能够促进企业数字化转型;管理层积极语调通过提高企业风险承担水平促进企业数字化转型;与低融资约束企业相比,高融资约束企业管理层积极语调对企业数字化转型的正向影响更显著.研究结论为充分发挥管理层积极语调对企业数字化转型的促进作用提供参考.
This study examines the relationship between management's positive tone and corporate digital transformation,taking A-share listed companies in Shanghai and Shenzhen from 2012 to 2024 as the research samples.The instrumental variable method,propensity score matching,and entropy balancing methods were employed to analyze the impact of management's positive tone on corporate digital transformation.The findings indicate that management's positive tone can promote corporate digital transformation,and this effect is achieved by enhancing the level of corporate risk-taking.The positive impact of management's positive tone on digital transformation is more significant in companies with high financing constraints compared to those with low financing constraints.The conclusions provide references for fully leveraging the role of management's positive tone in advancing corporate digital transformation.
李娟;张淑英
安徽科技学院 财经学院,安徽 蚌埠 233030安徽科技学院 财经学院,安徽 蚌埠 233030
管理科学
管理层积极语调企业数字化转型非财务信息披露企业风险承担水平融资约束
management's positive tonecorporate digital transformationnon-financial information disclosurecorporate risk-taking levelfinancing constraints
《辽宁工程技术大学学报（社会科学版）》 2026 (2)
103-110,8
国家社会科学基金项目(22BJL091)安徽省教育厅重点项目(2022AH051593)安徽省教育厅人文社会科学重大课题(2022AH040228)
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