CORPORATE DIGITAL TRANSFORMATION AND FINANCIAL REPORTING QUALITY: AN EMPIRICAL STUDY OF CHINESE LISTED COMPANIES

被引：0

作者：

Zheng, Xiaosong ^{[1
]}

Jin, Xuxin ^{[2
]}

Yastrubskyy, Mykhailo ^{[3
]}

机构：

[1] Wuxi Taihu Univ, Sch Business, 68 Qianrong Rd, Wuxi 214064, Peoples R China

[2] Zhongnan Univ Econ & Law, Sch Accounting, 182 Nanhu Ave, Wuhan 430073, Peoples R China

[3] Lviv Polytech Natl Univ, Inst Econ & Management, 12 Stepana Bandery St, UA-79013 Lvov, Ukraine

来源：

TRANSFORMATIONS IN BUSINESS & ECONOMICS | 2023年 / 22卷 / 03期

关键词：

digital transformation; financial reporting quality; internal control; corporate; China; INTERNAL CONTROL; RISK-MANAGEMENT; DETERMINANTS; DISCLOSURES; CONSTRAINTS; INCENTIVES; GOVERNANCE;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In the existing research, the relationship between corporate digital transformation and financial reporting quality (FRQ) is not well explored and there are no consistent research findings. This study investigates the relationship between corporate digital transformation and FRQ in the Chinese context. We use Chinese A-share listed companies from 2011-2021 as data, the digital transformation index as an indicator of the degree of digital transformation, and the level of retained earnings management as an indicator of FRQ. We conducted stepwise regressions, mediation effect tests and robustness tests on the relevant data. The results show that there is a significant positive relationship between corporate digital transformation and FRQ, and that internal control plays a mediating role between digital transformation and FRQ, i.e., digital transformation can improve FRQ by improving the quality of corporate internal control. Finally, based on the findings, management recommendations and policy suggestions are provided for companies and governments to improve FRQ.

引用

页数：556

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