Enterprise digital transformation, financial information disclosure and innovation efficiency

被引：11
|
作者：
Wang, Yaozhong [1 ]
He, Pinzhen [1 ]
机构：
[1] Changsha Univ Sci & Technol, Sch Econ & Management, Changsha, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2024年 / 59卷
关键词：
Digital transformation; Innovation efficiency; Financial information disclosure; Enterprise innovation; Industry competition;
D O I：
10.1016/j.frl.2023.104707
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper takes the data of 2114 listed enterprises in Shanghai and Shenzhen A-share markets from 2010 to 2022 as samples for empirical analysis. The results show that digital transformation of enterprises can effectively promote the growth of innovation efficiency of enterprises, and financial information disclosure plays an important intermediary role in the middle. In addition, when the industry competition is high and the marketization level of the region where the enterprise is located is low, the positive effect of digital transformation on the innovation efficiency of the enterprise is more and more significant.
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收藏
页数：8
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