Does Digital Transformation Reduce Managers' Excess Perks Consumption?

被引：0
|
作者：
Pan, Xiaozhen [1 ]
Wang, Xiameng [1 ]
机构：
[1] Hangzhou Dianzi Univ, Sch Accounting, 2nd St, Hangzhou 310018, Peoples R China
来源：
EMERGING MARKETS FINANCE AND TRADE | 2024年
关键词：
Digital transformation; excess perks consumption; enterprise life cycle; CEO tenure; M41; M54; O33; D01; FIRM;
D O I：
10.1080/1540496X.2024.2354800
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Digital transformation is a crucial way to promote the modernization of corporate governance capabilities. We investigate the impact of digital transformation on managers' excess perks consumption using a sample of Shanghai and Shenzhen A-share listed companies from 2010 to 2021. Our research shows that digital transformation can significantly inhibit managers' excess perks consumption, and this inhibitory effect is mainly achieved by strengthening internal supervision and improving investors' attention. In addition, this inhibitory effect primarily occurs in the growth and maturity sub-samples and the short CEO tenure sub-samples.
引用
收藏
页数：21
相关论文
共 50 条
  • [41] Entrepreneurs as strategic transformation managers: Exploring micro-foundations of digital transformation in small and medium internationalisers
    Jafari-Sadeghi, Vahid
    Mahdiraji, Hannan Amoozad
    Alam, Gazi Mahabubul
    Mazzoleni, Alberto
    [J]. JOURNAL OF BUSINESS RESEARCH, 2023, 154
  • [42] Household green consumption: Does digital inclusion matter?
    Xu, Dandan
    Guo, Dongli
    Yue, Pengpeng
    Li, Mengshi
    [J]. INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2024, 91
  • [43] Exploring Digital Transformation Intensity and Its Relationship with Sustainability: Greek Managers' Perspectives
    Kargas, Antonios
    Gkika, Eleni C.
    Sepetis, Anastasios
    [J]. SUSTAINABILITY, 2024, 16 (14)
  • [44] The impact of managers' IT experience on the enterprises' digital transformation: Empirical evidence from China
    Pan, Xiaozhen
    Xu, Gengxi
    [J]. APPLIED ECONOMICS, 2024, 56 (30) : 3652 - 3668
  • [45] Digital Transformation among SMEs: Does Gender Matter?
    Alam, Khorshed
    Ali, Mohammad Afshar
    Erdiaw-Kwasie, Michael O.
    Murray, Peter A.
    Wiesner, Retha
    [J]. SUSTAINABILITY, 2022, 14 (01)
  • [46] How does digital transformation affect enterprise diversification?
    Zhang, Jiyuan
    Yang, Xingquan
    Wang, Lei
    [J]. APPLIED ECONOMICS, 2024,
  • [47] Does digital transformation matter for operational risk exposure?
    Uddin, Md Hamid
    Mollah, Sabur
    Islam, Nazrul
    Ali, Md Hakim
    [J]. TECHNOLOGICAL FORECASTING AND SOCIAL CHANGE, 2023, 197
  • [48] How does digital transformation impact bank performance?
    Nguyen-Thi-Huong, Lan
    Nguyen-Viet, Hung
    Nguyen-Phuong, Anh
    Nguyen, Duy Van
    [J]. COGENT ECONOMICS & FINANCE, 2023, 11 (01):
  • [49] Does the digital transformation of banks affect green credit?
    Shang, Xiaoting
    Niu, Huayong
    [J]. FINANCE RESEARCH LETTERS, 2023, 58
  • [50] How does digital transformation affect innovation quality?
    Pu, Tingqian
    Zulkafli, Abdul Hadi
    [J]. E & M EKONOMIE A MANAGEMENT, 2024,
12345