RESUMEN
Based on a microeconomic entity perspective, this paper empirically examines the effect of enterprise digitalization on resource mismatch. We found that, firstly, an increasing in enterprise digitalization reduces resource mismatch. Moreover, the results remain robust after considering endogeneity and changing the variable measurements. Secondly, enterprise digitalization can significantly reduce resource mismatch of private and large-scale enterprises and significantly contribute to reducing enterprise resource mismatch in low marketability regions and eastern regions. Thirdly, enterprise digital transformation can reduce resource mismatch by decreasing operating costs and financing constraints; Executive incentives can help reduce resource mismatch in the digital process of enterprises. Fourthly, the increase in enterprise digitalization contributes to an enhance in corporate social responsibility, and enterprise resource mismatch plays a mediating role in the relationship of enterprise digitalization development improving corporate social responsibility. Finally, in response to the findings of the study, the paper suggests countermeasures for regional and corporate countermeasures regarding digital development.
