基于管理人员薪酬激励和分析师关注企业数字化转型和可持续发展绩效的观点的研究
Jingjing Yao1, Yun Zhang2, Yinan Sun1
1School of Finance and Economics, Jiangsu University, Zhenjiang, China.
Scientific reports
|October 24, 2025
概括
数字化转型通过提高高管薪酬和分析师注意力来提高企业可持续性表现. 这种影响在中国更为强烈.
科学领域:
- 商业和管理的管理.
- 经济学 经济学 经济学
- 信息系统信息系统信息系统
背景情况:
- 企业的可持续性表现对于企业的长期成功至关重要.
- 数字化转型为提高可持续性提供了新的途径.
- 了解这种关系的驱动因素对于战略决策至关重要.
研究的目的:
- 实证地研究数字化转型与企业可持续发展绩效之间的联系.
- 探索高管薪酬和分析师注意力的调解作用.
- 为促进数字化促进可持续发展提供证据.
主要方法:
- 对中国A股上市公司 (2012-2022) 的分析.
- 使用内源性和稳定性测试进行回归分析.
- 基于地区和企业阶段的异质性分析.
主要成果:
- 数字化转型对企业的可持续性表现产生了积极的影响.
- 高管薪酬激励和分析师的关注调解了这种关系.
- 在东部地区和非成长阶段的企业中,这种影响更为显著.
结论:
- 数字化转型是企业可持续性的关键推动因素.
- 内部激励和外部治理机制放大了收益.
- 有证据支持促进数字化以改善可持续性结果.
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