Is digital transformation a catalyst or challenge for corporate financial flexibility? Evidence from China

South African Journal of Business Management

 
 
Field Value
 
Title Is digital transformation a catalyst or challenge for corporate financial flexibility? Evidence from China
 
Creator Wu, Linrong Liang, Shi Liang, Ting Zheng, Zhuqing
 
Subject — digital transformation; financial flexibility; supply chain efficiency; ownership structure; enterprises
Description Purpose: In the contemporary landscape, where digital transformation and macroeconomic volatility converge, delineating strategies to augment financial flexibility has become a salient concern for both the corporate and academic realms. This article takes manufacturing firms listed on China’s A-share market as the research object and explores how digital transformation enhances financial flexibility through improving supply chain efficiency, considering digital transformation potential both as an enabler of financial flexibility and a formidable challenge.Design/methodology/approach: Utilising an empirical framework that assesses manufacturing firms listed on the Shanghai and Shenzhen A-share markets over the period from 2007 to 2022, we deploy a two-way fixed effects model to dissect the interplay between the magnitude of digital transformation and financial flexibility. Robustness checks, including propensity score matching (PSM), the system generalised method of moments (system GMM) and alternative specifications for key variables, ensure empirical validity.Findings/results: Our analysis yields evidence of a positive correlation between digital transformation and financial flexibility, particularly pronounced through enhancements in supply chain efficiency. Heterogeneity analysis further reveals that the beneficial effects are more markedly felt in non-state-owned enterprises.Practical implications: This study provides empirical evidence to guide corporate managers and policymakers in leveraging digital transformation to fortify financial flexibility, particularly by enhancing supply chain efficiency and addressing challenges faced by non-state-owned enterprises.Originality/value: This research contributes novel insights into the role of digital transformation in enhancing financial flexibility, offering empirical foundations to inform the development of targeted policy initiatives.
 
Publisher AOSIS
 
Contributor This study was supported by Guangxi Philosophy and Social Science Self-financed Project "Research on the Path and Mechanism of the Development of Digital Economy in Guangxi Driven by the China-ASEAN Digital Trade Cooperation" (2023FGL025), and the Researc
Date 2025-09-20
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion — —
Format text/html application/epub+zip text/xml application/pdf
Identifier 10.4102/sajbm.v56i1.5167
 
Source South African Journal of Business Management; Vol 56, No 1 (2025); 14 pages 2078-5976 2078-5585
 
Language eng
 
Relation
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:

https://sajbm.org/index.php/sajbm/article/view/5167/3447 https://sajbm.org/index.php/sajbm/article/view/5167/3448 https://sajbm.org/index.php/sajbm/article/view/5167/3449 https://sajbm.org/index.php/sajbm/article/view/5167/3450
 
Coverage China — —
Rights Copyright (c) 2025 Linrong Wu, Shi Liang, Ting Liang, Zhuqing Zheng https://creativecommons.org/licenses/by/4.0
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