企业数字化转型对分类转移盈余管理的影响研究  

Research on the Influence of Enterprise Digital Transformation on Classification Shifting

作　　者：李涛[1] 罗晓梅 LI Tao;LUO Xiaomei(School of Accounting,Chongqing University of Technology,Chongqing 400054,China)

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《南京财经大学学报》2023年第6期56-66,共11页Journal of Nanjing University of Finance and Economics

基　　金：国家社会科学基金一般项目“数字化背景下‘工业四基’企业创新网络的形成机制与扶持政策研究”(22BJY154)。

摘　　要：以中国A股上市公司为研究对象,考察企业数字化转型对分类转移盈余管理的影响及其作用机制。研究结果表明,企业数字化转型显著抑制了分类转移盈余管理程度,特别是收入转移;从内部治理来看,数字化转型对内部控制质量低、组织协调整合能力差的企业的分类转移影响更显著;从外部监督来看,当企业受媒体关注较少、被非“四大”会计师事务所审计时,数字化转型对分类转移的抑制作用更显著;此外,对于核心盈余小于0、净利润大于0、净利润大于0但核心盈余小于0的企业,数字化转型对分类转移的抑制作用更强。研究结论为推进数字经济治理效应和提升企业盈余质量提供了新的经验证据。This paper takes Chinese A-share listed companies as the research object and studies the impact of digital transformation on earnings management of classification shifting and its mechanism.The results show that digital transformation can significantly inhibit the degree of earnings management by classification shifting,especially revenue manipulation.From an internal governance perspective,digital transformation has a more significant impact on the classification shifting of enterprises with low internal control quality and poor organizational coordination and integration,while from the perspective of external supervision,when enterprises receive less media attention and are audited by non-Big Four companies,digital transformation has a more significant inhibitory effect on classification shifting.In enterprises with negative core and earnings,positive net profits and both presence,digital transformation can play a significant inhibitory role.Our conclusions provide new empirical evidence for promoting the governance effect of the digital economy and improving the quality of corporate earnings.

关 键 词：数字化转型 分类转移 内部治理 外部监督 

分 类 号：F275[经济管理—企业管理] F270.7[经济管理—国民经济]