摘要
数字经济在国民经济中的地位不断增强,其微观着力点主要在于企业数字化转型。为探究董事高管责任保险的引入对数字化转型的影响,以2007—2021年我国4515家A股上市公司36052个观测值为样本,进行了实证检验,研究表明董事高管责任保险的引入促进了企业数字化转型程度。进一步分析发现,董事高管责任保险对数字化转型的促进作用在内部治理水平高、外部监督水平高以及市场化程度高时更为显著。研究结论为董事高管的激励监督说提供了实验证据,为企业如何在微观层面上采取措施促进数字化转型提供了经验证据。
The digital economy is gaining ground in the national economy,and its micro focus is mainly on the digital transformation of enterprises.To explore the impact of the introduction of directors′and officers′liability insurance on digital transformation,an empirical test was conducted with a sample of 36052 observations of 4515 A-share listed companies in China from 2007 to 2021.The study showed that the introduction of directors′and officers′liability insurance promoted the degree of corporate digital transformation.Further analysis reveals that the promotion effect of directors′and officers′liability insurance on digital transformation is more significant when there are high levels of internal governance,external oversight,and marketization.The findings provide experimental evidence for the supervision and encouragement theory of director executives and empirical evidence for how firms can take steps to promote digital transformation at the micro level.
作者
王彩亭
WANG Caiting(School of Business,Anhui University,Hefei Anhui 230039,China)
出处
《西安航空学院学报》
2023年第4期1-9,64,共10页
Journal of Xi’an Aeronautical Institute
关键词
董事高管责任保险
数字化转型
内部治理
外部监督
市场化程度
directors′and officers′liability insurance
digital transformation
internal governance
external supervision
degree of marketization
作者简介
王彩亭(1998-),女,河南商丘人,硕士研究生,主要从事公司治理、资本市场会计研究。
