摘要
基于公司治理的视角,系统分析数字化转型对体育企业绩效的影响机制,采用文本分析法构建企业数字化转型指数,以2015—2021年体育A股上市和新三板挂牌企业数据为样本,运用面板模型进行实证检验,并提出探索性路径。结果表明:体育企业数字化转型对企业绩效具有显著正向促进作用,且存在企业属性与权责属性的异质性;股权激励在数字化转型对体育企业绩效的影响中,存在正向调节作用;代理成本缓解在数字化转型对体育企业绩效的作用中,存在部分中介效应。研究建议:健全激励模式,实现体育企业数字化发展;增强内部监督,拓展体育企业数字化治理边界;强化组织配套机制,保驾体育企业数字化转型落地;创新链人才链资金链融合,助推体育企业数字化转型升级。该结论拓展了体育企业数字化变革的经济后果的渠道和前因研究,为保障体育企业数字化转型成效,提高企业绩效提供经验证据与启示。
From the perspective of corporate governance,this paper systematically analyzes the impact mechanism of digital transformation on the performance of sports enterprises.It constructs a digital transformation index of enterprises by using text analysis method,taking the data of sports A-share listed and NEEQ listed enterprises from 2015 to 2021 as samples.It also uses the panel model for empirical testing,and puts forward exploratory paths.The results show that the digital transformation of sports enterprises has a significant positive effect on enterprise performance,and there is heterogeneity between enterprise attributes and power and responsibility attributes.Equity incentives have a positive moderating effect on the impact of digital transformation on the performance of sports enterprises.Agency cost mitigation has a partial mediating effect in the role of digital transformation on sports enterprise performance.Research suggestions:improve the incentive models,achieve digital development of sports enterprises,and enhance internal supervision;expand the boundaries of digital governance of sports enterprises and strengthen organizational supporting mechanisms;ensure the digital transformation of sports enterprises;integrate innovation chain,talent chain and capital chain to promote the digital transformation and upgrading of sports enterprises.This conclusion expands the channels and antecedent research on the economic consequences of the digital transformation in sports enterprises,and provides empirical evidence and enlightenment for ensuring the effectiveness of digital transformation of sports enterprises and improving enterprise performance.
作者
牟粼琳
付志华
MOU Linlin;FU Zhihua(School of Economics&Management,Wuhan Sports University,Wuhan 430079,Hubei China;Hubei Sports Industry Research Center,Wuhan 430079,Hubei China;The Journal Press,Wuhan Sports University,Wuhan 430079,Hubei China)
出处
《北京体育大学学报》
CSSCI
北大核心
2024年第1期79-94,共16页
Journal of Beijing Sport University
基金
国家社会科学基金项目“数字经济赋能体育用品制造业转型升级的效应测度与实现路径”(项目编号:23BTY023)
武汉体育学院2021年度中青年科研团队资助
关键词
数字化转型
企业绩效
公司治理
调节效应
中介效应
digital transformation
business performance
corporate governance
moderating effect
mediation effect
作者简介
牟粼琳,副教授,博士,硕士研究生导师,研究方向体育人文社会学;通信作者:付志华,编审,硕士研究生导师,研究方向体育人文社会学。
