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digital transformation and Corporate Financial Risk:Evidence from Listed Companies in

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经济管理学刊（中英文版） 2024年第3期13卷 181-197页

作者： Xuanhong Chen Jiannan Chen School of Accounting and Finance The Hong Kong Polytechnic UniversityHongkongChina School of Economics Guizhou UniversityGuizhouChina

As a core issue in enterprise operation management,corporate financial risk is directly related to the survival and development of enterprises,and digital transformation has brought new challenges to the control of corporate financial *** on the data of The Shanghai Stock Exchange(SSE)and Shenzhen Stock Exchange(SZSE)from 2009 to 2022,this paper analyzes the impact of digital transformation on corporate financial risk and the impact *** empirical study finds that digital transformation significantly increases the financial risk of enterprises,and shows differences among different regions,different risk factors,and enterprise natures,and substantially increases the corporate financial risk in the East and West,non-state-owned enterprises,high-risk and low-risk *** mechanism analysis found that digital transformation would affect the financial risk of enterprises by increasing their R&D investment and reducing their debt *** conclusion improves insights and guidance for analyzing and managing financial risks in enterprises under digital transformation.

关键词： digital transformation Financial Risk Debt Level

digital transformation:The Impact of e-CNY on Securities Institutions and Financial Systems in China

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Proceedings of Business and Economic Studies 2024年第2期7卷 38-45页

作者： Xinyue Mei Shanghai University Shanghai 200444China

In recent years,the rapid advancement of emerging technologies such as big data,blockchain,and artificial intelligence has accelerated the transformation of currencies,shifting from materialization towards digitization and *** e-CNY stands out as a prime example of China’s pioneering digital financial innovation *** by the central bank,it embodies the national *** the e-CNY’s application field and reach expand,its relationship with the financial market grows increasingly *** a significant participant in China’s financial landscape and a proactive responder to national policies,the securities industry is profoundly influenced by the e-CNY across various ***,this paper undertakes a theoretical analysis of the e-CNY’s implementation within securities institutions,concluding that it will usher in a new paradigm for the entire financial system.

关键词： e-CNY Securities institutions digital transformation

digital transformation of Enterprise Human Resource Management Enabled by Big Data

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Proceedings of Business and Economic Studies 2024年第2期7卷 60-65页

作者： Zhefan Zhuang Union College Fujian Normal UniversityFuzhou 350000China

With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development *** resources is one of the most important resources of enterprises,which is crucial to the competitiveness of *** need to attract,retain,and motivate excellent employees,thereby enhancing the innovation ability of enterprises and improving competitiveness and market share in the *** maintain advantages in the fierce market competition,enterprises need to adopt more scientific and effective human resource management methods to enhance organizational efficiency and *** the same time,this paper analyzes the dilemma faced by enterprise human resource management,points out the new characteristics of enterprise human resource management enabled by big data,and puts forward feasible suggestions for enterprise digital transformation.

关键词： Big data digital transformation Enterprise management Human resource management

digital transformation Trend of the Pharmaceutical Distribution Industry in the Context of New Infrastructure in China

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Asian Journal of Social Pharmacy 2024年第2期19卷 159-167页

作者： Gan Xingzhi School of Business Administration Shenyang Pharmaceutical UniversityShenyang 110016China

Objective To study the pharmaceutical distribution industry against the background of new infrastructure construction since it is vital to the health and life of the public,and to offer some suggestions to further improve the industry quality and achieve industry *** The national strategies for new infrastructure as well as the underlying logic for enterprise digital transformation were analyzed to provide the outlook on the digital transformation trend of the pharmaceutical distribution *** and Conclusion In the future,the pharmaceutical distribution industry shall transform the pattern,channel,management and control,and experience in the entire business chain in a digital way by focusing on connection efficiency,data efficiency and decision-making efficiency.

关键词： pharmaceutical distribution digital transformation new infrastructure trend

Spillover effect of digital transformation along the supply chain:From the perspective of suppliers’audit fees

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China Journal of Accounting Research 2024年第3期17卷 138-167页

作者： Lu Li Wen Bo Libin Qin School of Accounting Zhongnan University of Economics and LawWuhanChina Audit Research Institute Zhongnan University of Economics and LawWuhanChina

This research contributes to understanding the spillover effect of customer digital transformation along the supply *** take a supply chain relationship perspective to explore the influence of customers’digital transformation on suppliers’audit fees and find a significant reduction in such fees when customers undergo digital *** economic mechanism analysis reveals that this transformation reduces audit fees by lowering the risks and costs encountered by *** is achieved by mitigating suppliers’business risks and improving earnings *** analysis reveals that the impact of customers’digital transformation on suppliers’audit fees is more pronounced when the supply chain is geographically distant,suppliers with more specific investments and with high levels of market competition.

关键词： digital transformation Supply chain spillover effect Audit fees

How does digital transformation affect corporate accounting employees?

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China Journal of Accounting Research 2024年第4期17卷 143-164页

作者： Yunsen Chen Chen Lu Zhe Li School of Accountancy Central University of Finance and Economics Beijing100081 China

The rapid pace of digitalization has given rise to concerns about its influence on job *** findings reveal a substitution effect on accounting *** effect is more evident in private firms,firms with higher levels of digital transformation in their accounting departments,firms in the information technology industry,firms with overconfident managers and firms with a higher-level network *** also has a positive effect on technically skilled and highly educated employees,leading to a decline in the proportion of entry-level *** also document that digitalization contributes to more efficient labor *** study therefore offers insights into how digital transformation can change the labor market for accounting employees.

关键词： digital transformation Accounting Employees Substitution Effect

Can digital transformation Definitely Improve Firms'Markups?

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China Finance and Economic Review 2024年第1期13卷 23-42页

作者： Xiang Dai Haowei Ma Erzhen Zhang School of Economics Nanjing Audit University School of Economics Nanjing University

In this paper,digital transformation is included in the heterogeneity model of *** on a general equilibrium analysis,we find that under the effect of diminishing marginal productivity,digital transformation does not always have a positive impact on firms'markups,but has an"inverted U-shaped"nonlinear influence,which first promotes and then inhibits *** innovation and firm productivity are the key micro-mechanisms for the above effects to play a *** on the analysis of typical facts and empirical data of listed companies,the measurement test yields the following ***,digital transformation can significantly improve firms'markups when it is below a specific threshold value,but it will have a negative impact when it exceeds this *** is,there is an"inverted U-shaped"nonlinear relationship between digital transformation and firms'***,the heterogeneity analysis shows that digital transformation has a greater effect on the markups of state-owned firms,export firms and technology-intensive firms than on the markups of other ***,digital transformation has an impact on firms'markups through two key mechanisms:firm innovation ability and production *** quantitative empirical results confirm the correctness of the theoretical ***,firms need to grasp the strategic opportunities brought by the progress of digital technology and accelerate the process of promoting the digital *** should make proper choices in the selection and arrangement of key areas,as well as avoid possible problems such as"too much".In this way,we can better consolidate the micro foundation of China's high-quality economic development.

关键词： digital transformation firm markup rate inverted U-shaped

Research on Pathways of How digital transformation Affects the Business Performance of MEEC Enterprises in Chengdu

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Contemporary Social Sciences 2024年第1期9卷 99-121页

作者： Zhu Yurong Luo Ziling Sichuan Agricultural University

This paper aims to examine the impact of digital transformations on the business performance of the meetings,expositions,events,and conventions(MEEC)industry in Chengdu by conducting an empirical analysis of 68 MEEC enterprises in the *** study employed the fuzzy-set qualitative comparative analysis(fsQCA)method to explore the pathways and factors *** on the theory of synergetics,nine condition variables were carefully selected from four dimensions:digital technologies,digital strategy,digital infrastructure,and digital *** findings revealed that digital transformations were an intricate systematic process,whereby a single factor alone did not serve as a necessary condition for MEEC enterprises to achieve high business *** analysis identified five distinct pathways that would lead to high performance,which can be categorized into three distinct models:the“organization-human resources”dominated model,the“human resources-infrastructure”driven model,and the multi-factor coordination *** analysis also identified two pathways that would result in low performance,categorized as the“basic condition absent”***,there was substantial heterogeneity observed in the configurational pathways in terms of the magnitude of the impact of digital transformation on business performance across MEEC enterprises of different *** paper suggests that the government should assume the role of a platform,providing policy and financial support to MEEC enterprises to help guide them through the process of digital transformation and that MEEC enterprises themselves should seize the opportunities arising from digital transformation to strengthen their digital infrastructure construction,human resources development,and innovation in brand *** study presents empirical evidence that contributes to the understanding of the transformation process of MEEC enterprises within the digital economy era,as well as valuable insights into

关键词： MEEC enterprises business performance fsQCA digital transformation

Research on the Impact of digital transformation on the Business Performance of Commercial Banks

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Proceedings of Business and Economic Studies 2024年第3期7卷 227-235页

作者： Zhengyu Wu Renmin University of China Beijing 100000

Nowadays,with the development of the digital economy,commercial banks are actively conducting digital *** the impact of the digital transformation of commercial banks on their operating performance can help commercial banks form a stronger core competitiveness and promote high-quality financial *** on the above background,this article first describes the status and development of digital transformation and development of commercial banks,and secondly analyzes whether Chinese commercial banks’digital transformation is conducive to improving their operating ***,by selecting the data of the listed commercial banks in the ten years of 2012–2022,this article obtains the empirical testing of the digital transformation on different property ***,the higher the level of digitalization,the higher the digital level,the more significantly promotes the performance of commercial ***,based on the above analysis,this article puts forward feasibility opinions on commercial banks and related regulators.

关键词： Commercial banks digital transformation Business performance Property rights