数字化转型对企业费用粘性的影响研究  

Study on the Impact of Digital Transformation on Corporate Expense Stickiness

作　　者：王保忠[1] 闫欢欢 WANG Baozhong;YAN Huanhuan(School of Management,Xi′an Polytechnic University,Xi′an 710600,China;不详)

机构地区：[1]西安工程大学管理学院,陕西西安710600

出　　处：《武汉理工大学学报（信息与管理工程版）》2024年第5期750-755,808,共7页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：陕西省教育厅重点科学研究计划项目(20JZ059);教育部人文社会科学项目(20YJC790145);陕西省科技厅软科学项目(2020KRM191)。

摘　　要：为探究数字化转型对企业费用粘性的影响及作用机制,以2012—2020年中国沪深A股上市公司为样本,采用ABJ模型和多元回归方法实证检验两者之间的关系。结果表明:数字化转型对企业费用粘性有抑制作用,且数字化转型可通过提高内部控制质量进而抑制企业费用粘性;在制造业企业、市场化程度较低及管理者自信程度更高的企业中,数字化转型对企业费用粘性的抑制作用更强。In order to investigate the impact and mechanism of digital transformation on corporate expense stickiness,the ABJ model and multiple regression method were used to empirically test the relationship between them,with a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2012 to 2020.The results showed that the digital transformation has an inhibitory effect on corporate expense stickiness,and the digital transformation can inhibit the cost stickiness of enterprises by improving the quality of internal control.It is further found that the inhibitory effect of digital transformation on corporate expense stickiness is stronger in manufacturing firms,firms with lower degree of marketization,and firms with higher managerial self-confidence.

关 键 词：数字化转型 费用粘性 ABJ模型 内部控制 中介效应 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济] F832.51