@article{ART003263726},
author={Wenxin Zhang and Giyoung Chung},
title={The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -},
journal={Industry Promotion Research},
issn={2466-1139},
year={2025},
volume={10},
number={4},
pages={465-474},
doi={10.21186/IPR.2025.10.4.465}
TY - JOUR
AU - Wenxin Zhang
AU - Giyoung Chung
TI - The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -
JO - Industry Promotion Research
PY - 2025
VL - 10
IS - 4
PB - Industrial Promotion Institute
SP - 465
EP - 474
SN - 2466-1139
AB - Amid the uncertainty of the global economy and the rapid development of technology, digital transformation is emerging as a key strategy to enhance corporate competitiveness and realize high-quality growth. This study analyzed the impact of digital transformation on the downward rigidity of costs using a fixed-effect panel regression model for manufacturing companies listed on the A-share market in China from 2011 to 2024. As a result of the analysis, there was a significant negative correlation between the level of digital transformation and the downward rigidity of cost, suggesting that digital transformation can effectively mitigate the downward rigidity of costs by enhancing a company's ability to respond to changes in the external environment and optimizing resource allocation. These results showed consistency through robustness tests and increased the reliability of the study. In addition, this study expanded the theory of cost behavior through academic innovation of combining digital transformation and management accounting. The results of this study can contribute to the improvement of the operational efficiency and competitiveness of the manufacturing industry by improving cost management and strategic decision-making in the process of digital transformation by manufacturing companies.
KW - Digital transformation;Cost stickiness; Manufacturing firms; Fixed effects; Empirical analysis.
DO - 10.21186/IPR.2025.10.4.465
ER -
Wenxin Zhang and Giyoung Chung. (2025). The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -. Industry Promotion Research, 10(4), 465-474.
Wenxin Zhang and Giyoung Chung. 2025, "The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -", Industry Promotion Research, vol.10, no.4 pp.465-474. Available from: doi:10.21186/IPR.2025.10.4.465
Wenxin Zhang, Giyoung Chung "The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -" Industry Promotion Research 10.4 pp.465-474 (2025) : 465.
Wenxin Zhang, Giyoung Chung. The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -. 2025; 10(4), 465-474. Available from: doi:10.21186/IPR.2025.10.4.465
Wenxin Zhang and Giyoung Chung. "The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -" Industry Promotion Research 10, no.4 (2025) : 465-474.doi: 10.21186/IPR.2025.10.4.465
Wenxin Zhang; Giyoung Chung. The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -. Industry Promotion Research, 10(4), 465-474. doi: 10.21186/IPR.2025.10.4.465
Wenxin Zhang; Giyoung Chung. The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -. Industry Promotion Research. 2025; 10(4) 465-474. doi: 10.21186/IPR.2025.10.4.465
Wenxin Zhang, Giyoung Chung. The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -. 2025; 10(4), 465-474. Available from: doi:10.21186/IPR.2025.10.4.465
Wenxin Zhang and Giyoung Chung. "The Impact of Digital Transformation on Cost Stickiness in Manufacturing Firms - Evidence from Chinese Listed Companies -" Industry Promotion Research 10, no.4 (2025) : 465-474.doi: 10.21186/IPR.2025.10.4.465
