重庆科技学院学报（社会科学版）Issue(1)：31-42,53,13.DOI:10.19406/j.issn.1673-1999.2024.01.003
数字化转型、信息透明度与权益资本成本
Digital Transformation,Information Transparency and Cost of Equity Capital
摘要
Abstract
This paper empirically analyzes the impact of digital transformation on the cost of equity capital for Chinese listed companies based on data from 2009 to 2021.It is found that digital transformation can significantly reduce the cost of equity capital.Further analysis shows that information transparency plays a partial mediating role between digital transformation and the cost of equity capital.Studies of mechanism of digital transformation and the cost of equity capital can provide a reference for corporate governance and rational resource allocation.关键词
数字化转型/信息透明度/权益资本成本/企业治理Key words
digital transformation/information transparency/cost of equity capital/corporate governance分类
管理科学引用本文复制引用
盛明泉,何飞阳..数字化转型、信息透明度与权益资本成本[J].重庆科技学院学报（社会科学版）,2024,(1):31-42,53,13.基金项目
安徽省社会科学规划重点项目"新发展阶段安徽打造科技创新策源地创新生态系统研究"(AHSKZ2021D25). （AHSKZ2021D25）
