The Impact of Enterprise Digital Transformation on Book Value: a Mediating Perspective Based on ESG Performance
Abstract
Using the data of listed companies from 2010 to 2021, From the perspective of enterprise ESG performance, this paper studies the impact of enterprise digital transformation on the book value of enterprises and finds that (1) enterprise digital transformation can improve the book value of enterprises; (2) Enterprise digital transformation can improve the ESG performance of enterprises; (3) enterprise ESG performance plays an intermediary effect between enterprise digital transformation and book value.
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DOI: https://doi.org/10.18686/aat.v4i3.1657
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