绩效期望落差对企业数字技术创新的影响OACHSSCD

Focusing on the impact of performance expectation shortfall on corporate digital technology innovation,this study takes A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2024 as the research samples to explore the relationship between performance expectation shortfall and corporate digital technology innovation.Adopting an empirical method,this paper analyzes the influence and internal mechanism of performance expectation shortfall on corporate digital technology innovation.The results show that performance expectation shortfall exerts a significant positive impact on corporate digital technology innovation;it also has a significant positive effect on dynamic capabilities.Dynamic capabilities play a mediating role between performance expectation shortfall and corporate digital technology innovation.The positive influence of performance expectation shortfall is more pronounced in state-owned enterprises,enterprises in eastern China,and manufacturing firms.The research conclusion provides a reference for enterprises to cope with performance expectation shortfall effectively and promote the development of digital technology innovation.