%0 Journal Article
%T 数字化转型与企业财务困境——来自零售行业的证据<br>Digital Transformation and Corporate Financial Dilemma—Evidence from the Retail Industry
%A 刘文芳
%A 张佳月
%J Journal of Low Carbon Economy
%P 27-36
%@ 2324-7932
%D 2024
%I Hans Publishing
%R 10.12677/JLCE.2024.131003
%X 此文以中国A股2012~2021年零售行业上市公司为样本，考察零售企业数字化转型对其财务困境的影响。研究发现：零售企业数字化转型与企业财务困境之间存在倒“U”型关系。进一步分析发现，不同的数字化转型方式下，上述结论具有异质性。并且经过一系列稳健性检验后，该结果仍然成立。<br />
This paper takes China A-share listed companies in the retail industry from 2012 to 2021 as a sample to investigate the impact of digital transformation of retail enterprises on their financial distress. The results show that there is an inverted U-shaped relationship between digital transformation and financial distress of retail enterprises. Further analysis shows that the above conclusions are heterogeneous under different digital transformation methods. And after a series of robustness tests, the result is still valid.
%K 企业数字化转型，财务困境，数字技术应用<br>Enterprise Digital Transformation
%K Financial Distress
%K Digital Technology Application
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=80380