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Digital intelligence transformation and innovation output of cultural and tourism enterprises

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  • Li, Yijia
  • Meng, Xiang
  • Cheng, Diyuan

Abstract

This paper focuses on A-share listed cultural and tourism enterprises in China from 2009 to 2023. From a financial perspective and relying on data related to corporate patents and investments, it delves into the mechanism through which Digital Intelligence Transformation (DIT) affects innovation output in the cultural and tourism industry. The research results indicate that DIT can significantly promote the innovation output of cultural and tourism enterprises. Fixed asset investment plays a crucial mediating role between DIT and the innovation output of cultural and tourism enterprises. Further analysis reveals that there is enterprise heterogeneity in the impact of DIT on the innovation output of cultural and tourism enterprises. Specifically, compared with enterprises with older average management ages, those with younger average management ages experience a more significant mediating effect of fixed asset investment on innovation output during the DIT process. Meanwhile, there are also differences in the impact of DIT on innovation output among enterprises with varying levels of institutional shareholdings.

Suggested Citation

  • Li, Yijia & Meng, Xiang & Cheng, Diyuan, 2026. "Digital intelligence transformation and innovation output of cultural and tourism enterprises," Finance Research Letters, Elsevier, vol. 106(C).
    • Handle: RePEc:eee:finlet:v:106:y:2026:i:c:s1544612326007907
    DOI: 10.1016/j.frl.2026.110262
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