پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 43 |
| تعداد شماره‌ها | 1,744 |
| تعداد مقالات | 14,237 |
| تعداد مشاهده مقاله | 35,212,092 |
| تعداد دریافت فایل اصل مقاله | 13,982,286 |
بررسی اثر تعاملی تحول دیجیتال بر تبیین رابطه بین بیش اعتمادی مدیران و نوآوری شرکت | ||
| نشریه پژوهش های حسابداری مالی | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 19 خرداد 1404 | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22108/far.2025.144480.2109 | ||
| نویسندگان | ||
| مهدی خرم آبادی* 1؛ مهدی خرم آبادی2 | ||
| 1استادیار گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران. | ||
| 2استادیارگروه حسابداری، دانشگاه پیام نور، تهران، ایران. | ||
| چکیده | ||
| Purpose: This study aims to examine the interactive effect of digital transformation on explaining the relationship between managerial overconfidence and corporate innovation. Technological advancements and the development of digital technologies have significantly influenced the characteristics of economies and businesses, driving organizations to adopt technologies such as artificial intelligence, big data, and the Internet of Things. Managerial overconfidence, as a key behavioral trait, can impact strategic decision-making and organizational innovation. Methodology: Data from 113 companies listed on the Tehran Stock Exchange over the period of 2016 to 2023 were collected and analyzed using Excel 2013 and Stata software. Hypotheses were tested using statistical methods, including stationarity, heteroscedasticity, serial autocorrelation, multicollinearity, and the F-Limer test. Models were estimated using Generalized Least Squares (GLS) regression with two-way fixed effects. Findings: The results indicate that: 1) Managerial overconfidence significantly enhances corporate innovation, with overconfident managers showing a greater tendency to support creative projects; 2) Digital transformation is positively and significantly related to corporate innovation, boosting investment in innovative activities; 3) An increase in managerial overconfidence reduces digital transformation, as decisions lacking thorough analysis can impair transformation efficiency; 4) Digital transformation acts as a full mediator in the relationship between managerial overconfidence and corporate innovation (Sobel test: t = 2.306, p = 0.0132). Control variables such as return on assets and financial leverage had a significant positive impact on innovation, while firm size was insignificant. | ||
| کلیدواژه‌ها | ||
| Digital transformation؛ Managerial overconfidence؛ corporate innovation؛ Emerging markets؛ Market efficiency | ||
|
آمار تعداد مشاهده مقاله: 80 |
||