Enterprise digital transformation, managerial myopia and cost stickiness

Panpan Feng · Tiange Qi · Jiale Yan · Yongjian Huang

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Auditing, Earnings Management, Governance Accounting and Organizational Management Digital Economy and Transformation

Abstract

Using Chinese-listed enterprise data from 2010 to 2021, we study the relationships among enterprise digital transformation, managerial myopia and cost stickiness. The results show that enterprise digital transformation inhibits cost stickiness, including operating cost stickiness as well as selling, general and administrative (SG&A) cost stickiness. This result holds after various robustness and endogeneity tests. Additionally, mechanism research indicates that enterprise digital transformation inhibits cost stickiness by reducing adjustment costs (ACs) and alleviating financing constraints (SAs). However, managerial myopia negatively affects the inhibition of enterprise digital transformation on cost stickiness by increasing ACs and aggravating SAs. Furthermore, the relationship between enterprise digital transformation and cost stickiness is stronger for mature, state-owned and high-tech enterprises than for those with better digital economy policy environments.

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2019Digital transformation: A multidisciplinary reflection and research agenda 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index 2003Are Selling, General, and Administrative Costs “Sticky”?2016Marketing Analytics for Data-Rich Environments 2006On the Nature of Capital Adjustment Costs 2018Digitalization and its influence on business model innovation 2019How entrepreneurial SMEs compete through digital platforms: The roles of digital platform capability, network capability and ambidexterity 2016The Rapid Adoption of Data-Driven Decision-Making

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