Does digital transformation affect Real earnings management?——Based on empirical evidence from China's capital markets
"The devil is a foot high,the moral is a foot high."Can the digital transformation of enterprises affect the real earnings management of enterprises?This paper selects the data of China's A-share listed companies from 2013 to 2022 to analyze theoretically and empirically the impact of digital transformation on real earnings management.It is found that the digital transformation of enterprises can significantly inhibit the occurrence of real earnings management behavior of enterprises,and this inhibition effect is more significant in non-state-owned enterprises,dual-duty enterprises,four major audit enterprises and enterprises with high attention from analysts.Moreover,through the mechanism test,it is found that enterprise digital transformation inhibits real earnings management by improving information transparency and improving internal control.
Enterprise digital transformationReal earnings managementInformation transparencyInternal control
万方数据
