IDEAS home Printed from https://ideas.repec.org/a/eee/finlet/v104y2026ics1544612326006835.html

Data element agglomeration and firm information disclosure

Author

Listed:
  • Wu, Beichen
  • Kong, Dongmin
  • Xu, Jian

Abstract

This paper examines the causal effects of data element agglomeration on firm information disclosure in China. By introducing the shock of Chinese digital policy on the regional data element agglomeration, our staggered difference-in-differences estimations demonstrate that data element agglomeration has a significantly positive effect on firms’ information disclosure quality. The potential explanation is that the agglomeration of data elements improves the regional information infrastructure, and firms optimize their information disclosure behavior in response to the improved information supervision. Our findings provide timely policy implications for regulators to understand the unintended consequences of digital economy policies in developing countries and the potential financial value of data elements.

Suggested Citation

  • Wu, Beichen & Kong, Dongmin & Xu, Jian, 2026. "Data element agglomeration and firm information disclosure," Finance Research Letters, Elsevier, vol. 104(C).
    • Handle: RePEc:eee:finlet:v:104:y:2026:i:c:s1544612326006835
    DOI: 10.1016/j.frl.2026.110155
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1544612326006835
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.frl.2026.110155?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

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:104:y:2026:i:c:s1544612326006835. 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.