企业数字化转型会影响会计信息可比性吗  

Does Enterprise Digital Transformation Affect Accounting Information Comparability

作　　者：张焰朝 卜君[2] ZHANG Yanchao;BU Jun(School of Accounting,Henan University of Economics and Law,Zhengzhou 450046,China;School of Accountancy,Dongbei University of Finance and Economics,Dalian 116025,China)

机构地区：[1]河南财经政法大学会计学院,河南郑州450046 [2]东北财经大学会计学院,辽宁大连116025

出　　处：《中南财经政法大学学报》2023年第2期41-51,共11页Journal of Zhongnan University of Economics and Law

基　　金：教育部人文社会科学研究青年基金项目“供应链金融对企业投资行为的影响研究”(21YJC630001);河南省哲学社会科学规划项目“数字化转型对财务决策的影响及路径研究——以河南上市企业为例”(2022CJJ124);山东省自然科学基金青年项目“企业数字化转型的策略性信息披露行为及市场识别研究”(ZR2022QG021)。

摘　　要：为更好地理解数字化转型对企业高质量发展的驱动作用,推动数字化转型和实体企业会计信息质量的高效融合,本文利用文本分析法构建企业数字化转型程度指标,以2007—2020年中国A股上市公司为样本,实证检验企业数字化转型对会计信息可比性的影响。研究发现,企业数字化转型有助于提高会计信息可比性。管理层相机选择会计政策与会计方法的动机降低和机会减少是数字化转型对会计信息可比性产生影响的重要机制。进一步研究发现,在公司治理水平较低的企业、国有企业、产品市场竞争程度较低企业和非高科技行业企业中,数字化转型对会计信息可比性的提升作用更为明显。To better understand the driving role of digital transformation on the high-quality development of enterprises and to promote the efficient integration of digital transformation and the quality of accounting information of enterprises, this study empirically examines the impact of corporate digital transformation on the accounting information comparability by using the indicators of the degree of digital transformation of enterprises constructed by text analysis method and taking A-share listed companies in China from 2007 to 2020 as a sample.The results of the study show that firm’s digital transformation can improve the comparability of accounting information.The reduction of management’s incentive and opportunity to discretionary choose accounting policies and methods is an important mechanism for the impact of digital transformation on the comparability of accounting information.Further research finds that the effect of digital transformation on the comparability of accounting information is more pronounced among companies with lower levels of corporate governance, state-owned enterprises, companies with less competitive product markets, and companies in non-high-tech industries.

关 键 词：数字化转型 会计信息可比性 公司治理 相机选择 

分 类 号：F275[经济管理—企业管理]