数字化转型对企业盈余管理的影响研究——基于内部控制质量的中介效应

Research on the Impact of Digital Transformation on Corporate Earnings Management—Mediating Effect Based on Internal Control Quality

摘要: 以中国A股上市公司为研究对象，实证考察了数字化转型对盈余管理的影响。研究发现：1) 数字化转型对企业盈余管理存在抑制作用，即数字化转型的正向溢出效应对企业盈余管理行为起到了治理作用。2) 从中介机制看，企业数字化转型通过增强内部控制能力起到了约束管理者实施盈余管理的作用，从而有效降低企业盈余管理水平。3) 从异质性检验可知，对于国有企业、非科技企业，数字化转型对企业盈余管理的抑制作用更为显著。研究丰富了数字化转型的经济后果以及对盈余管理的影响，为企业利用数字技术提高经营管理效率，提高信息透明度提供新的经验证据和启示。

Abstract: Taking Chinese A-share listed companies as the research object, this paper empirically examines the impact of digital transformation on earnings management. The findings are as follows: 1) Digital transformation has an inhibitory effect on corporate earnings management, that is, the positive spillover effect of digital transformation plays a governance role on corporate earnings management behavior. 2) From the perspective of intermediary mechanism, the digital transformation of enterprises has played a role in restricting the implementation of earnings management by managers through enhancing internal control capabilities, thus effectively reducing the level of earnings management. 3) According to the heterogeneity test, for state-owned enterprises and non-technology enterprises, digital transformation has a more significant inhibitory effect on earnings management. The study enriched the economic consequences of digital transformation and its impact on earnings management, and provided new empirical evidence and inspiration for enterprises to use digital technology to improve management efficiency and information transparency.