辽宁工程技术大学学报（社会科学版）2026，Vol.28Issue(2)：103-110,8.DOI:10.11955/j.issn.1008-391X.20250223
管理层积极语调对企业数字化转型的影响
Impact of management's positive tone on corporate digital transformation
摘要
Abstract
This study examines the relationship between management's positive tone and corporate digital transformation,taking A-share listed companies in Shanghai and Shenzhen from 2012 to 2024 as the research samples.The instrumental variable method,propensity score matching,and entropy balancing methods were employed to analyze the impact of management's positive tone on corporate digital transformation.The findings indicate that management's positive tone can promote corporate digital transformation,and this effect is achieved by enhancing the level of corporate risk-taking.The positive impact of management's positive tone on digital transformation is more significant in companies with high financing constraints compared to those with low financing constraints.The conclusions provide references for fully leveraging the role of management's positive tone in advancing corporate digital transformation.关键词
管理层积极语调/企业数字化转型/非财务信息披露/企业风险承担水平/融资约束Key words
management's positive tone/corporate digital transformation/non-financial information disclosure/corporate risk-taking level/financing constraints分类
管理科学引用本文复制引用
李娟,张淑英..管理层积极语调对企业数字化转型的影响[J].辽宁工程技术大学学报（社会科学版）,2026,28(2):103-110,8.基金项目
国家社会科学基金项目(22BJL091) （22BJL091）
安徽省教育厅重点项目(2022AH051593) （2022AH051593）
安徽省教育厅人文社会科学重大课题(2022AH040228) （2022AH040228）
