摘要 物联网应用带来生产力的跨越式发展,将引起企业成本结构的系统性变化。本文基于2009〜2019年间与物联网有关的公司公告,采用多时点动态双重差分方法探讨物联网技术应用如何影响企业的成本行为。研究发现:企业应用物联网技术可以通过降低调整成本与代理成本、弱化管理层乐观预期,降低费用粘性。这说明物联网技术应用显现出较强的正面效应。进一步分析发现,物联网技术应用显著降低了国有企业的费用粘性,而对非国有企业费用粘性的降低作用并不明显,说明物联网技术应用对不同产权性质企业的影响存在差异。本文的研究有利于丰富信息技术经济后果文献与费用粘性影响因素文献,对我国推行物联网技术发展具有借鉴意义。 based on company announcements related to the Internet of Things from 2009 to 2019, this article uses a multi-time point dynamic double differential method to explore how the application of the Internet of Things affects the cost behavior of enterprises. The research found that: IoT applications reduce adjustment costs and agency costs, weaken management’s optimistic expectations, and thereby reduce the stickiness of corporate expenses, indicating that IoT applications have shown strong positive effects. The application of the Internet of Things significantly reduces the cost stickiness of state-owned enterprises, but the effect of reducing the cost stickiness of non-state-owned enterprises is not obvious, indicating that the impact of the Internet of Things application on enterprises with different property rights is different. The research in this paper is conducive to enriching the literature on the economic consequences of information technology and the influencing factors of cost stickiness, and has reference significance for the development of China’s IoT technology.
机构地区 南京审计大学政府审计学院 中南财经政法大学会计学院
出处 《财务研究》 2021年第1期32-44,共13页 Finance Research
基金 国家自然科学基金面上项目(71472188,71672191) 南京审计大学青年教师科研培育项目(20QNPY015)。
关键词 物联网技术应用 费用粘性 调整成本 管理层乐观预期 代理成本 the application of Internet of Things technology cost stickiness adjustment cost management optimistic expectations agency cost
分类号 F270 [经济管理—企业管理]
