数字化转型与企业财务困境——来自零售行业的证据  

Digital Transformation and Corporate Financial Dilemma—Evidence from the Retail Industry

作　　者：刘文芳[1] 张佳月 

机构地区：[1]广西科技大学经济与管理学院,广西 柳州

出　　处：《低碳经济》2024年第1期27-36,共10页Journal of Low Carbon Economy

摘　　要：此文以中国A股2012~2021年零售行业上市公司为样本,考察零售企业数字化转型对其财务困境的影响。研究发现:零售企业数字化转型与企业财务困境之间存在倒“U”型关系。进一步分析发现,不同的数字化转型方式下,上述结论具有异质性。并且经过一系列稳健性检验后,该结果仍然成立。This paper takes China A-share listed companies in the retail industry from 2012 to 2021 as a sample to investigate the impact of digital transformation of retail enterprises on their financial distress. The results show that there is an inverted U-shaped relationship between digital transformation and financial distress of retail enterprises. Further analysis shows that the above conclusions are heterogeneous under different digital transformation methods. And after a series of robustness tests, the result is still valid.

关 键 词：企业数字化转型 财务困境 数字技术应用 

分 类 号：F27[经济管理—企业管理]