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Digital Transformation and Managerial Cost Efficiency: Empirical Evidence from Chinese A‑Share Firms

In: Proceedings of the 2026 2nd International Conference on Data Mining and Project Management (DMPM 2026)

Author

Listed:
  • Jing Wang

    (Guangdong University of Science and Technology)

  • Yong Wen

    (Guangdong University of Science and Technology)

  • Ping Peng

    (Guangdong University of Science and Technology)

Abstract

Using a sample of Chinese A-share listed firms from 2012 to 2024, this study examines whether digital transformation (DT) is associated with lower managerial cost burden. DT is measured from digital-related keyword frequencies in the MD&A sections of annual reports. Firms with stronger DT tend to have a lower management expense ratio, while the relationship is weaker for broader expense measures. Additional tests suggest that total asset turnover is the main channel, and the effect is stronger among non-state-owned firms, firms in eastern China, and manufacturing firms.

Suggested Citation

  • Jing Wang & Yong Wen & Ping Peng, 2026. "Digital Transformation and Managerial Cost Efficiency: Empirical Evidence from Chinese A‑Share Firms," Advances in Economics, Business and Management Research, in: Ljiljana Trajkovic & José Alfredo F. Costa & Zaher Al Aghbari & Nor Azman Ismail & Dariusz Jacek Jak (ed.), Proceedings of the 2026 2nd International Conference on Data Mining and Project Management (DMPM 2026), pages 302-319, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-689-0_28
    DOI: 10.2991/978-94-6239-689-0_28
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