文献类型：期刊文献

中文题名：企业数字技术应用与象征性合规

英文题名：Digital Technology Application and Corporate Symbolic Compliance

作者：尤娜[1];阮永平[1]

机构：[1]华东理工大学商学院,上海200237

年份：2025

卷号：39

期号：11

起止页码：1

中文期刊名：软科学

外文期刊名：Soft Science

收录：;北大核心:【北大核心2023】；

基金：国家自然科学基金项目(71672057、71702104)。

语种：中文

中文关键词：数字技术;象征性合规;证券监管;公司治理

外文关键词：digital technology;symbolic compliance;securities regulation;corporate governance

摘要：基于2008—2023年A股上市公司数据,实证检验了企业数字技术应用对象征性合规的影响以及边界条件。采用文本分析方法构建企业数字技术应用指标,以是否聘用“名义合格但缺乏实际经验的独立董事”作为象征性合规的代理变量,运用Probit模型进行回归分析,并采用工具变量法等多种方法进行内生性与稳健性检验。研究表明:(1)企业数字技术应用显著加剧了象征性合规行为,即企业在形式上满足监管要求却在实质上规避监管目标;(2)良好的内部控制能够有效削弱数字技术对象征性合规的促进作用,表明内部治理在抑制技术滥用方面具有调节功能。
Based on data from A share listed companies from 2008 to 2023,this paper empirically examines the impact of digital technology application on symbolic compliance and its boundary conditions.Using text analysis to construct indicators of digital technology adoption,it employs the presence or absence of"nominally qualified but inexperienced independent directors"as a proxy for symbolic compliance.Probit regression analysis is conducted,with endogeneity and robustness tests performed using methods such as instrumental variables.The results show that:(1)digital technology application significantly intensifies symbolic compliance where firms formally meet regulatory requirements while substantively circumventing regulatory objectives.(2)Robust internal controls effectively mitigate the promotion ofsymbolic compliance through digital technologies,indicating internal governance plays a moderating role in curbing technological misuse.