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作 者:张思国 狄为[1] Siguo Zhang;Wei Di(School of Economics and Management,Jiangsu University of Science and Technology,Zhenjiang 212100,China)
机构地区:[1]江苏科技大学,江苏镇江212100
出 处:《财务与金融》2024年第5期68-78,共11页Accounting and Finance
摘 要:作为社会主义市场经济的基石,会计诚信对数字经济的高质量发展具有重要意义。采用2009年-2022年我国A股上市企业为样本,实证探究数字化转型对会计诚信度的影响及机制。研究发现:数字化转型能够显著提升我国上市公司的会计诚信水平。运用替换核心变量、倾向得分匹配等方法进行稳健性及内生性检验,结果显示该结论依然成立。机制检验发现,数字化转型可以通过影响企业的ESG表现对会计诚信产生促进作用。进一步研究发现,数字化转型对会计诚信度的提升作用在非国有企业、非重污染企业、大型企业以及东部地区企业中更加显著;数字化转型能通过改善ESG表现促进企业会计诚信度的提升。因此,政府在制定企业数字化转型支持政策时应考虑地区差异,鼓励企业实施有针对性的数字化转型策略,全面提升企业整体会计诚信度;企业应在进行数字化转型时重视信息透明度和内部控制机制建设,积极应对不同地区和行业的特定挑战。这不仅能增强利益相关方对企业的信任,有助于改善企业的ESG表现,也能提高企业管理质量和可持续发展能力,从而在竞争激烈的市场环境中保持优势地位。As a cornerstone of the socialist market economy,accounting integrity holds significant implications for the high-quality development of the digital economy.With samples drawn from Chinese A-share listed companies spanning from 2009 to 2022,this study conducts an empirical exploration of the impact and mechanisms of digital transformation on accounting integrity.The findings show that digital transformation significantly enhances the accounting integrity of listed companies in China.Robustness and endogeneity tests are conducted using methods such as replacing key variables and propensity score matching,and the results confirm this conclusion.Mechanism analysis further reveals that digital transformation promotes accounting integrity by influencing corporate ESG performance.Subsequent analysis highlights that the positive impact of digital transformation on accounting integrity is more pronounced among non-state-owned enterprises,non-heavy-polluting enterprises,large enterprises,and those located in eastern regions.Digital transformation can enhance accounting integrity by fostering improvements in ESG performance.Hence,when formulating policies to support enterprise digital transformation,governments should consider regional disparities,encouraging enterprises to implement targeted digital transformation strategies,thus comprehensively enhancing the accounting integrity of enterprises.Enterprises should attach importance to information transparency and internal control mechanisms construction during their digital transformation,and actively respond to the specific challenges in different regions and industries.This not only strengthens stakeholders'trust in the enterprise,contributing to the improvement of its ESG performance,but also elevates management quality and sustainable development capabilities,thereby sustaining a competitive edge in challenging market environments.
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