Digital transformation;
Green technology transfer;
Executive green cognition;
BIG DATA ANALYTICS;
PERFORMANCE EVIDENCE;
ELECTRIC VEHICLES;
INNOVATION;
IMPACT;
COMPANIES;
FIRMS;
D O I:
10.1016/j.frl.2025.107035
中图分类号:
F8 [财政、金融];
学科分类号:
0202 ;
摘要:
This study utilizes data from Chinese listed companies in heavily polluting industries from 2010 to 2022 to analyze the impact of digital transformation on corporate green technology transfer and the moderating role of executives' green cognition. Our findings indicate that the level of digital transformation in firms significantly enhances their ability to receive green technology through green technology transfer. The executives' level of green cognition positively moderates the green technology transfer process. Moreover, heterogeneity analyzes reveal that the impact of digital transformation on corporate green technology transfer varies by environmental subsidies, cash holdings, environmental performance, and the types of production factor focus.