企业数字化转型影响真实盈余管理吗?——基于中国资本市场的经验证据  

Does digital transformation affect Real earnings management?——Based on empirical evidence from China's capital markets

作　　者：周倩 吴克平 Zhou Qian;Wu Keping(School of Business Administration,Chaohu University,Chaohu Anhui 238024)

机构地区：[1]巢湖学院工商管理学院,安徽巢湖238024

出　　处：《安徽商贸职业技术学院学报》2024年第4期14-20,共7页Journal of Anhui Business College

基　　金：安徽高校人文社会科学研究项目(SK2020A0448);巢湖学院数智财务与金融研究中心项目(kj22yjzx10);巢湖学院校级一般科学研究项目(XWY-202217)。

摘　　要：“魔高一尺,道高一丈”,企业数字化转型能否影响企业真实盈余管理?选取我国A股上市公司2013—2022年的数据,理论分析和实证检验企业数字化转型对真实盈余管理的影响。研究发现,企业数字化转型能够显著抑制企业真实盈余管理行为的发生,这种抑制作用在非国有企业、两职合一、四大审计和分析师关注度高的企业中更为显著。并且,通过机制检验发现,企业数字化转型通过提高信息透明度和完善内部控制来抑制真实盈余管理。“The devil is a foot high,the moral is a foot high.”Can the digital transformation of enterprises affect the real earnings management of enterprises?This paper selects the data of China’s A-share listed companies from 2013 to 2022 to analyze theoretically and empirically the impact of digital transformation on real earnings management.It is found that the digital transformation of enterprises can significantly inhibit the occurrence of real earnings management behavior of enterprises,and this inhibition effect is more significant in non-state-owned enterprises,dual-duty enterprises,four major audit enterprises and enterprises with high attention from analysts.Moreover,through the mechanism test,it is found that enterprise digital transformation inhibits real earnings management by improving information transparency and improving internal control.

关 键 词：企业数字化转型 真实盈余管理 信息透明度 内部控制 

分 类 号：F49[经济管理—产业经济] F275F832.51