Research on the Influence of Enterprise Digital Transformation on the Quality of Information Disclosure
Taking China's A-share listed companies in 2015-2021 as the research sample,the impact of digital transformation of enterprises on the quality of information disclosure and its internal mechanism were empirically tested in this paper.The research found that:(1)The digital transformation of enterprises had a significant positive impact on the quality of information disclosure.This conclusion remained true after controlling for the endogeneity and conducting the robustness test.(2)Mechanism analysis showed that the digital transformation of enterprises can promote the quality of information disclosure by improving accounting robustness,and network attention played a positive role in the relationship between the digital transformation of enterprises and the quality of information disclosure.(3)Heterogeneity analysis showed that the promotion effect of enterprise digital transformation on information quality was heterogeneous,and it had a more significant promotion effect on non-state-owned enterprises and high-tech enterprises.
Digital transformationQuality of information disclosureAccounting robustnessCorporate governanceHeterogeneity analysis
NETL
NSTL
万方数据
