Impact of Corporate Digital Transformation on Quality of Information Disclosure
Taking A-share listed companies on the Shenzhen Stock Exchange from 2011 to 2021 as a sample,the impact effect and mechanism of corporate digital transformation on the quality of information disclosure are studied.The results show that digital transformation of enterprises can significantly improve the quality of information disclosure.Upon further analysis,it is found that digital transformation improves disclosure quality by optimizing the quality of internal control.In addition,the degree of the corporate di-versified operation inhibits its positive effect,while the corporate size and the analyst attention reinforces its positive effect.Therefore,enterprises should pay attention to the impact of digital transformation on the quality of information disclosure,and improve the quality of information disclosure by strengthening the ap-plication of digital technology in the quality of internal control.
digital transformationinternal controlquality of information disclosurecorporate gov-ernance
万方数据
维普
