Directors’ IT expertise and firms’ total factor productivity
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 effec...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2024-04-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2024.2411192 |
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| author | Rongli Yuan Suting Dang Ruijing Li Jingyu Gao Wenyue Jin |
| author_facet | Rongli Yuan Suting Dang Ruijing Li Jingyu Gao Wenyue Jin |
| author_sort | Rongli Yuan |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-4133ffaca79f43c3b5c496ed3be33dae |
| institution | Kabale University |
| issn | 2169-7213 2169-7221 |
| language | English |
| publishDate | 2024-04-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | China Journal of Accounting Studies |
| spelling | doaj-art-4133ffaca79f43c3b5c496ed3be33dae2025-08-20T03:52:57ZengTaylor & Francis GroupChina Journal of Accounting Studies2169-72132169-72212024-04-0112234036510.1080/21697213.2024.2411192Directors’ IT expertise and firms’ total factor productivityRongli Yuan0Suting Dang1Ruijing Li2Jingyu Gao3Wenyue Jin4Renmin Business School, Renmin University of China, Beijing, ChinaRenmin Business School, Renmin University of China, Beijing, ChinaAccounting School, Capital University of Economics and Business, Beijing, ChinaAccounting School, Capital University of Economics and Business, Beijing, ChinaChina Petroleum Finance Co., LTD, Beijing, ChinaUsing 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.https://www.tandfonline.com/doi/10.1080/21697213.2024.2411192Information technology expertisetotal factor productivityinformation technology investmentoperating efficiencyG30G34 |
| spellingShingle | Rongli Yuan Suting Dang Ruijing Li Jingyu Gao Wenyue Jin Directors’ IT expertise and firms’ total factor productivity China Journal of Accounting Studies Information technology expertise total factor productivity information technology investment operating efficiency G30 G34 |
| title | Directors’ IT expertise and firms’ total factor productivity |
| title_full | Directors’ IT expertise and firms’ total factor productivity |
| title_fullStr | Directors’ IT expertise and firms’ total factor productivity |
| title_full_unstemmed | Directors’ IT expertise and firms’ total factor productivity |
| title_short | Directors’ IT expertise and firms’ total factor productivity |
| title_sort | directors it expertise and firms total factor productivity |
| topic | Information technology expertise total factor productivity information technology investment operating efficiency G30 G34 |
| url | https://www.tandfonline.com/doi/10.1080/21697213.2024.2411192 |
| work_keys_str_mv | AT rongliyuan directorsitexpertiseandfirmstotalfactorproductivity AT sutingdang directorsitexpertiseandfirmstotalfactorproductivity AT ruijingli directorsitexpertiseandfirmstotalfactorproductivity AT jingyugao directorsitexpertiseandfirmstotalfactorproductivity AT wenyuejin directorsitexpertiseandfirmstotalfactorproductivity |