数字化转型对盈余管理的抑制效应研究

Research on the Inhibiting Effect of Digital Transformation on Earnings Management

摘要: 研究旨在探究企业数字化转型对盈余管理的影响，并考察了数字化转型在不同行业、地理位置和审计机构类型下的差异效应。通过采用文本分析法，对企业数字化转型程度进行统计，并进行回归分析。研究结果表明，数字化转型显著抑制了盈余管理，为企业财务报告的真实性和透明度提供了有力支持。特别是在高科技企业中，数字化转型的抑制效果更为明显，提示政策制定者应更重视该领域的数字化发展。此外，地理位置和审计机构类型对数字化转型的影响也具有显著差异，东部地区的企业可能更倾向于进行盈余管理，而非四大审计机构审计的企业在数字化转型后对盈余管理的抑制作用更大。研究提供了对数字化转型对盈余管理影响的深入理解，并为相关领域的实践和政策制定提供了重要启示。

Abstract: This study aims to explore the impact of enterprises’ digital transformation on earnings management, and examines the differential effects of digital transformation under different industries, geographical locations, and types of audit institutions. By using the text analysis method, the degree of enterprises’ digital transformation is statistically analyzed, and regression analysis is carried out. The research results show that digital transformation significantly inhibits earnings management, providing strong support for the authenticity and transparency of enterprises’ financial reports. Especially in high-tech enterprises, the inhibitory effect of digital transformation is more obvious, suggesting that policymakers should pay more attention to the digital development in this field. In addition, there are also significant differences in the impact of digital transformation due to geographical location and the type of audit institution. Enterprises in the eastern region may be more inclined to conduct earnings management, while enterprises audited by non-Big Four audit institutions show a greater inhibition of earnings management after digital transformation. This study provides an in-depth understanding of the impact of digital transformation on earnings management, and offers important implications for practices and policy-making in related fields.