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The Impact of Industry-Finance Integration on the Performance of Intelligent Manufacturing Firm

In: Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024)

Author

Listed:
  • Zeshuang Liu

    (Xi’an University of Technology)

  • Panting Wang

    (Xi’an University of Technology)

Abstract

The integration of industry and finance is being studied as a new mode of financial management due to the increasing complexity of enterprise operations and management brought about by the development of information technology in the manufacturing industry. This paper examines the impact of industry-finance integration on the performance of intelligent manufacturing enterprises using empirical analysis of annual report information and panel data from listed enterprises in Shanghai and Shenzhen A-shares between 2015 and 2021. A model for the intermediate variable is built using accounting information quality to study its influence path. The research shows that the integration of industry and finance can significantly improve the performance of intelligent manufacturing enterprises in China, and the implementation of industry and finance integration will inhibit the earnings management of enterprises from improving the quality of accounting information to improve enterprise performance. Enterprises should accelerate their financial transformation and drive the implementation of business-to-finance integration as a financial management model to meet the challenges of digitization.

Suggested Citation

  • Zeshuang Liu & Panting Wang, 2024. "The Impact of Industry-Finance Integration on the Performance of Intelligent Manufacturing Firm," Advances in Economics, Business and Management Research, in: Hongbing Cheng & Sikandar Ali Qalati & Noor Sharoja Binti Sapiei & Mazni Binti Abdullah (ed.), Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024), pages 27-38, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-506-5_4
    DOI: 10.2991/978-94-6463-506-5_4
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