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

Jing Wang (), Yong Wen () and Ping Peng ()
Additional contact information
Jing Wang: Guangdong University of Science and Technology
Yong Wen: Guangdong University of Science and Technology
Ping Peng: Guangdong University of Science and Technology

A chapter in Proceedings of the 2026 2nd International Conference on Data Mining and Project Management (DMPM 2026), 2026, pp 302-319 from Springer

Abstract: 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.

Keywords: digital transformation; managerial cost burden; operating efficiency; management expense ratio; total asset turnover; heterogeneity (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-689-0_28

Ordering information: This item can be ordered from
http://www.springer.com/9789462396890

DOI: 10.2991/978-94-6239-689-0_28

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().