Year: 2024
Type: article
Abstract: Using data from all non-ST A-share listed companies from 2007 to 2023, this study constructs a digital transformation index via text analysis and examines its impact on inventory management efficiency through regression analysis. It measures efficiency by inventory levels and turnover days, finding that digital transformation enhances this efficiency. Heterogeneity analysis reveals that customer concentration significantly amplifies the benefits of digital transformation on inventory management. The study identifies three key mechanisms: improved information transparency, increased human capital investment, and innovation, through which digital transformation boosts efficiency. The findings offer valuable insights for leveraging digital transformation to optimize inventory management and foster high-quality enterprise development.
Author: Zinan Zhou
Institution: Harbin Institute of Technology
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405762256