摘要
基于企业行为理论和前景理论,以2010~2021年中国上市企业为样本,实证检验绩效期望落差对企业数字化转型的影响。研究发现:绩效期望落差与企业数字化转型间存在倒U形关系。机制检验表明,绩效期望落差通过影响技术创新能力和内部控制能力,从而作用于企业数字化转型。资源冗余弱化了绩效期望落差下的数字化转型效应,管理层宏观经济认知强化了绩效期望落差下的数字化转型效应。异质性分析表明,高技术企业和国有企业的阈值效应相对滞后,在绩效期望落差下的数字化转型响应程度更大。
Based on corporate behavior and prospect theories,this study conducts an empirical examination of the impact of performance below aspiration level on the digital transformation of Chinese listed companies from 2010 to 2021.The research finds an inverted U-shaped relationship between performance below aspiration level and enterprise digital transformation.Mechanism testing shows that performance below aspiration level affects enterprise digital transformation by influencing the technological innovation and internal control capabilities.Resource redundancy weakens the digital transformation effect under performance below aspiration level,while managers’macroeconomic cognition strengthens it.Heterogeneity analysis shows that the threshold effect in high-tech and state-owned enterprises is relatively lagged,and their digital transformation response is greater when performance is below the aspiration level.
作者
李慧泉
林青宁
LI Huiquan;LIN Qingning(Qinghai University,Xining,China;Chinese Academy of Agricultural Sciences,Beijing,China)
出处
《管理学报》
北大核心
2025年第7期1236-1244,共9页
Chinese Journal of Management
基金
中央级公益性科研院所基本科研业务费专项资金资助项目(1610052024005)。
关键词
绩效期望落差
数字化转型
资源冗余
宏观经济认知
performance below aspiration level
digital transformation
resource redundancy
macroeconomic cognition
