Research about the Impact of Digital Technology Application on the Quality of Enterprise Information Disclosure
Based on the principal-agent theory,this paper discusses the impact of digital technology application on the quality of corporate information disclosure from the perspective of governance effect of digital technology application.The A-share listed companies in Shanghai and Shenzhen from 2012 to 2022 are taken as the main research samples.The empirical test shows that:The application of digital technology can effectively improve the quality of enterprise information disclosure,and dynamic capability and internal control play a part of intermediary role between the two.Heterogeneity analysis shows that in the samples of state-owned enterprises and manufacturing enterprises,the application of digital technology has a more significant role in improving the quality of corporate information disclosure.The research provides new ideas for enterprises to improve the quality of information disclosure and promote the healthy development of capital market under the background of digital economy,and provides certain references for enterprises to improve the application level of digital technology and promote digital governance.It provides a basis for the government to guide different types of enterprises to strengthen the application of digital technology and give corresponding policy support.
Digital Technology ApplicationQuality of Corporate Information DisclosureDynamic CapabilityInternal Control
NETL
NSTL
万方数据
