IDEAS home Printed from https://ideas.repec.org/a/taf/applec/v57y2025i42p6612-6623.html
   My bibliography  Save this article

Does enterprise digital transformation inhibit executives’ excess perks?—Evidence from China

Author

Listed:
  • Yan Mo
  • Xiaotong Liu
  • Yuan Liang

Abstract

This study uses data on Chinese non-financially listed companies to examine the relationship between enterprise digital transformation and excess perks. We discovered that excess perks may be greatly mitigated by enterprise digital transformation and that these conclusions remain robust following a series of endogeneity and robustness tests. The mechanism test finds that reducing information asymmetry within firms is a path for enterprise digital transformation to suppress excess perks. Further analysis reveals the negative relationship between digital transformation and excess perks is more significant in firms with duality and lower institutional investor shareholdings. This study provides a theoretical basis for promoting enterprise digital transformation and improving corporate governance mechanisms.

Suggested Citation

  • Yan Mo & Xiaotong Liu & Yuan Liang, 2025. "Does enterprise digital transformation inhibit executives’ excess perks?—Evidence from China," Applied Economics, Taylor & Francis Journals, vol. 57(42), pages 6612-6623, September.
    • Handle: RePEc:taf:applec:v:57:y:2025:i:42:p:6612-6623
    DOI: 10.1080/00036846.2024.2385757
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00036846.2024.2385757
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00036846.2024.2385757?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:applec:v:57:y:2025:i:42:p:6612-6623. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEC20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.