IDEAS home Printed from https://ideas.repec.org/a/eee/finlet/v61y2024ics1544612324000230.html
   My bibliography  Save this article

Digital transformation and accounting information comparability

Author

Listed:
  • Yang, Jie
  • Ying, Limeng
  • Xu, Xiaofang

Abstract

This article tests the impact of corporate digital transformation on the comparability of accounting information based on listed companies in China. The empirical results indicate that corporate digital transformation can significantly enhance the comparability of corporate accounting information. Further analysis of heterogeneity shows that the effect of digital transformation in promoting the comparability of corporate accounting information is more pronounced in non-state-owned enterprises and companies with poor corporate governance quality. Digitalization brings new opportunities for the improvement of the quality of corporate accounting information for related standard-setting bodies. The conclusions of this study have practical significance for relevant government departments.

Suggested Citation

  • Yang, Jie & Ying, Limeng & Xu, Xiaofang, 2024. "Digital transformation and accounting information comparability," Finance Research Letters, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000230
    DOI: 10.1016/j.frl.2024.104993
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1544612324000230
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.frl.2024.104993?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000230. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/frl .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.