Enterprise Intelligent Transformation and Earnings Management

The integration of a new generation of intelligent technology and manufacturing is profoundly changing the development model of manufacturing. Based on the sample of all A-share listed companies from 2003 to 2021, this paper examines the impact of intelligent transformation of enterprises on earnings management. The findings indicate a clear correlation between the intelligent transformation of enterprises and a notable decrease in earnings manipulation; The important ways that the intelligent transformation of enterprises affects earnings management are agency cost, media attention, and labor allocation ratio. The development level of the digital economy and the modernization level of the industrial chain play significant regulating roles between them. The influence of intelligent transformation on earnings management has the property of equity and regional heterogeneity. This paper inspires the reduction of risks in the process of intelligent transformation and the improvement of the internal governance system of enterprises. It also provides a new idea for studying the factors influencing earnings management.