企业数字化转型信息披露模式与动机研究——基于文本信息披露的大数据分析  

Research on Information Disclosure Mode and Motivation of Enterprise Digital Transformation

作　　者：卫铭 李心月 WEI Ming;LI Xin-yue(Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学,山西太原030006

出　　处：《税务与经济》2025年第2期59-69,共11页Taxation and Economy

基　　金：2024年山西省哲学社会科学规划课题青年课题[2024QN083]。

摘　　要：当前,企业数字化转型的信息披露成为热点话题,其中不乏通过策略性信息披露模式误导投资者的现象。研究发现:企业为了获得投资者的青睐,更倾向于“多言多行”的披露模式;企业业绩压力越大,越倾向于采用“寡言寡行”的数字化信息披露模式;当企业受到违规处罚后,倾向于选择“多言寡行”的策略性数字化信息披露模式;当管理者能力越大,越倾向于选择“寡言多行”的数字化信息披露模式。At present,the information disclosure of enterprise digital transformation has become a hot topic,and there are many cases of misleading investors through strategic information disclosure mode.The results show that:in order to win the favor of investors,enterprises are more inclined to the disclosure mode of " more words and more deeds".The greater the performance pressure,the more inclined enterprises are to adopt the digital information disclosure mode of " few words and few deeds".When the enterprise receives the penalty of violation,it tends to choose the strategic digital information disclosure mode of " more words and less actions".When managers are more capable,they tend to choose the digital information disclosure mode of " less words and more actions".

关 键 词：企业数字化转型 信息披露模式 大数据文本分析 动机研究 

分 类 号：F270[经济管理—企业管理]