企业数智化转型、真实盈余管理与成本粘性  

Digital Intelligence Transformation of Enterprises,Real Earnings Management and Cost Stickiness

作　　者：熊雅婧 XIONG Yajing(Wuhan College of Arts and Sciences,Wuhan 430345,China)

机构地区：[1]武汉文理学院,湖北武汉430345

出　　处：《商业观察》2024年第27期29-34,共6页BUSINESS OBSERVATION

摘　　要：文章基于2013—2022年我国沪、深A股制造业上市公司数据,实证检验企业数智化转型对成本粘性的影响,并考察真实盈余管理的中介效应,以及公司治理能力与内部控制质量的调节效应。基准回归发现,企业数智化转型能够抑制成本粘性,该结论在一系列稳健性检验后依然成立;内生性检验发现,企业数智化转型能够在长时间序列内抑制成本粘性,考虑内生性问题后,企业数智化转型依旧显著抑制成本粘性;机制检验发现,真实盈余管理在企业数智化转型抑制成本粘性机制中存在中介效应,内部控制质量和公司治理能力能够调节企业数智化转型抑制成本粘性的程度。研究结论为合理引导企业数智化转型、积极开展真实盈余监管和加强数字基础设施建设提供了政策启示。Based on the data of Shanghai and Shenzhen A-share manufacturing listed companies from 2013 to 2022,this paper empirically tests the impact of enterprise digital intelligence transformation on cost stickiness,and examines the intermediary effect of real earnings management,as well as the moderating effect of corporate governance ability and internal control quality.The benchmark regression shows that digital intelligence transformation of enterprises can restrain the cost stickiness,and this conclusion is still valid after a series of robustness tests.The endogeneity test shows that enterprise digital intelligence transformation can inhibit cost stickiness in a long time series.After considering the endogeneity problem,enterprise digital intelligence transformation still significantly inhibits cost stickiness.The mechanism test shows that real earnings management has a mediating effect on the mechanism of digital intelligence transformation inhibiting cost stickiness.Internal control quality and corporate governance ability can regulate the degree of digital intelligence transformation inhibiting cost stickiness.The conclusions of the study provide policy implications for reasonably guiding digital intelligence transformation of enterprises,actively carrying out real surplus supervision and strengthening digital infrastructure construction.

关 键 词：数智化转型 真实盈余管理 成本粘性 公司治理能力 内部控制质量 

分 类 号：F49[经济管理—产业经济]