This paper uses the quarterly data of the A-share listed companies in Shanghai and Shenzhen from 2017 to 2022 as the research sample and takes the"Implementation Plan of the National Digital Economy Innovation and Development Pilot Zone"as a policy shock to investigate the relationship between digital economy policy and corporate information disclosure quality.The empirical results show that the digital economy pilot zone policy has significantly improved the quality of corporate information disclosure.
关键词
数字经济/信息披露质量/双重差分法/数字经济创新发展试验区
Key words
Digital Economy/Information Disclosure Quality/Differences-in-Differences Method/Digital Economy Innovation and Development Pilot Area
维普
万方数据