Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/338532 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] China Journal of Accounting Studies (CJAS) [ISSN:] 2169-7221 [Volume:] 12 [Issue:] 2 [Year:] 2024 [Pages:] 340-365
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
Using a hand-collected data set of Chinese A-share non-financial listed companies spanning years 2005-2020, this study examines whether directors' information technology expertise influences firms' total factor productivity. Our findings indicate a significant and positive effect. The positive effect is more salient for firms with lower capital intensity and firms in non-competitive product markets. Furthermore, two mechanisms through which directors' information technology expertise improves total factor productivity have been identified: one is the increase in information technology investments; the other one is the enhancement in operating efficiency of fixed assets. Our study not only sheds new lights on the effects of directors' information technology expertise, but also provides convergent evidence on the determinants of firm-level total factor productivity.
Schlagwörter: 
Information technology expertise
information technology investment
operating efficiency
total factor productivity
JEL: 
D24
G30
G34
M10
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