摘要
智能化时代的到来使传统企业开始向数字化方向发展,数字化转型能够帮助企业实现更高效、高质量的发展,帮助企业在竞争激烈的市场中生存和发展,企业数字化转型的程度受到多种因素的影响,文章通过对2017—2022年A股上市公司的财务数据和非财务数据处理,分析内部因素高管过度自信和外部因素媒体关注度对企业数字化转型的影响,探究高管过度自信、媒体关注度和数字化转型之间的关系,由实证结果得出高管过度自信对于企业进行数字化转型是起到促进作用的,媒体关注度能够加强高管过度自信对企业数字化转型的程度。
The arrival of the intelligent era has made traditional enterprises develop towards digitalization.Digital transformation can help enterprises achieve more efficient and high-quality development and help them survive and develop in the fiercely competitive market.The degree of enterprise digital transformation is influenced by many factors.This paper analyzes the impact of internal factor of executive overconfidence and the external factor of media attention on enterprise digital transformation through the financial and non-financial data processing of A-share listed companies from 2017 to 2022.It explores the relationship among executive overconfidence,media attention,and digital transformation.The empirical results show that executive overconfidence plays a promotional role in enterprise digital transformation,and media attention can intensify the degree of executive overconfidence on enterprise digital transformation.
作者
王晓华
杨焕焕
WANG Xiaohua;YANG Huanhuan(School of Management Engineering and Business,Hebei University of Engineering,Handan 056038,China)
出处
《商业观察》
2025年第17期21-25,共5页
BUSINESS OBSERVATION
关键词
高管过度自信
媒体关注度
数字化转型
overconfidence of executives
media attention
digital transformation
作者简介
王晓华(1974-),女,副教授,硕士,研究方向:会计理论与实务、网络会计应用、财务管理;杨焕焕(1999-),女,硕士研究生,研究方向:财务分析。
