企业数字化转型对其供应链信息披露质量的影响研究OACHSSCD

The information disclosure of enterprise supply chain is of great significance to the efficient operation of capital market,and digital transformation is an important strategic decision of enterprises today,which will have a profound impact on en-terprise behavior.Using the panel data of A-share listed companies in Shanghai and Shenzhen from 2008 to 2024,this paper ex-plores the influence and internal mechanism of enterprise supply chain information disclosure behavior on enterprise digital transfor-mation.The study finds that digital transformation has significantly reduced the quality of supply chain information disclosure of lis-ted companies.This conclusion is still valid after a series of robustness tests and endogenous discussions.Further research finds that in capital-intensive,small-scale and non-state-owned enterprises,digital transformation has a stronger inhibitory effect on supply chain information transparency.The analysis of the mechanism shows that the digital transformation affects the quality of enterprise supply chain information disclosure by affecting capital cost,proprietary cost and internal control.The research conclusions enrich the relevant discussions on the economic impact of digital transformation of existing enterprises,and provide an important reference for standardizing the construction of domestic supply chain information disclosure system.