Research Article
The Impact of Digital Transformation on Absorptive Capacity: Moderating Effect Based on Executive Incentives
@INPROCEEDINGS{10.4108/eai.17-11-2023.2342688, author={Fenghai Zhang and Jingli Xu}, title={The Impact of Digital Transformation on Absorptive Capacity: Moderating Effect Based on Executive Incentives}, proceedings={Proceedings of the 5th International Conference on Economic Management and Model Engineering, ICEMME 2023, November 17--19, 2023, Beijing, China}, publisher={EAI}, proceedings_a={ICEMME}, year={2024}, month={2}, keywords={digital transformation absorptive capacity executive compensation incentive executive equity incentive}, doi={10.4108/eai.17-11-2023.2342688} }- Fenghai Zhang
Jingli Xu
Year: 2024
The Impact of Digital Transformation on Absorptive Capacity: Moderating Effect Based on Executive Incentives
ICEMME
EAI
DOI: 10.4108/eai.17-11-2023.2342688
Abstract
This paper selects the relevant data of A-share listed companies of manufacturing enterprises from 2014 to 2021 to analyze the impact of digital transformation on the absorptive capacity of manufacturing enterprises and the regulatory effect of executive incentives on digital transformation and absorptive capacity of enterprises. The results show that: (1) Digital transformation has a significant positive correlation to the absorptive capacity of manufacturing enterprises; (2) Executive compensation incentives can positively regulate the relationship between digital transformation and absorptive capacity of manufacturing enterprises; (3) The negative direction of executive equity incentives regulates the relationship between digital transformation and the absorptive capacity of manufacturing enterprises.