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Does Digital Transformation Reduce Managers’ Excess Perks Consumption?

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  • Xiaozhen Pan
  • Xiameng Wang

Abstract

Digital transformation is a crucial way to promote the modernization of corporate governance capabilities. We investigate the impact of digital transformation on managers’ excess perks consumption using a sample of Shanghai and Shenzhen A-share listed companies from 2010 to 2021. Our research shows that digital transformation can significantly inhibit managers’ excess perks consumption, and this inhibitory effect is mainly achieved by strengthening internal supervision and improving investors’ attention. In addition, this inhibitory effect primarily occurs in the growth and maturity sub-samples and the short CEO tenure sub-samples.

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  • Xiaozhen Pan & Xiameng Wang, 2024. "Does Digital Transformation Reduce Managers’ Excess Perks Consumption?," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 60(15), pages 3538-3558, December.
    • Handle: RePEc:mes:emfitr:v:60:y:2024:i:15:p:3538-3558
    DOI: 10.1080/1540496X.2024.2354800
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