Влияние раскрытия информации о цифровизации компании на ее финансовые показатели

Ключевые слова: компании, цифровизация, цифровая трансформация, инвестиционная привлекательность, сигнальная теория, текстовый анализ, случайный лес

Аннотация

Целью настоящего исследования является оценка взаимосвязи между показателями раскрытия информации о цифровизации и рыночной капитализацией на российском рынке, в том числе в период пандемии COVID-19. Методология исследования включает текстовый анализ для оценки различных компонентов цифровой трансформации и цифровизации. Оценка модели проводилась с использованием методов панельной регрессии и машинного обучения. Эмпирической основой исследования стали финансовые показатели 70 российских компаний и годовые отчеты за 2017–2021 гг. Основные результаты: 1) более широкое раскрытие информации о цифровизации в годовых отчетах российских компаний увеличило рыночную капитализацию компаний; 2) трансформация процессов и организаций была весьма значимой для российских компаний; 3) пандемия COVID-19 ускорила цифровизацию и привела к догоняющему уровню цифровизации среди менее продвинутых компаний.
Результаты данного исследования могут быть использованы инвесторами и руководством компаний для разработки более грамотной и комплексной цифровой политики.

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Литература

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Опубликован
2024-07-23
Как цитировать
ФедороваЕ., ДроговозП. и НеврединовА. (2024) «Влияние раскрытия информации о цифровизации компании на ее финансовые показатели», Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, 18(2), сс. 56-69. doi: 10.17323/j.jcfr.2073-0438.18.2.2024.56-69.
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Новые исследования