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Can the enterprise intelligent transformation promote accounting information transparency? Pressure from media attention

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  • Qiu, Jiayu
  • Deng, Xinxia
  • Liang, Rui

Abstract

As digital technologies advance, the intelligent transformation of enterprises has emerged as a prevailing trend. By adopting sophisticated digital tools and platforms, enterprises can enhance the transparency of accounting information, thereby reducing information asymmetry between businesses and their stakeholders. This enhancement plays a pivotal role in stabilizing and developing financial markets. This study examines the relationship between intelligent transformation, accounting information transparency, and media attention using sample data from Chinese listed companies from 2007 to 2022. The findings indicate that: 1) Intelligent transformation positively impacts accounting information transparency; 2) Media attention moderates the relationship between intelligent transformation and accounting information transparency; and 3) Heterogeneity tests reveal that, compared to non-state-owned enterprises, state-owned enterprises experience a stronger effect of intelligent transformation on accounting information transparency.

Suggested Citation

  • Qiu, Jiayu & Deng, Xinxia & Liang, Rui, 2024. "Can the enterprise intelligent transformation promote accounting information transparency? Pressure from media attention," Finance Research Letters, Elsevier, vol. 66(C).
    • Handle: RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006354
    DOI: 10.1016/j.frl.2024.105605
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    6. Li, Ruiqian & Huang, Tong & Ramanathan, Ramakrishnan, 2026. "Turning perception into impact: ESG risk perception and ESG controversies," Research in International Business and Finance, Elsevier, vol. 81(C).
    7. Yang, Yuzhen & Tang, Mingfu, 2025. "Analysis of the impact mechanisms of the digital economy and executive risk preference on the intelligent transformation of enterprises," International Review of Economics & Finance, Elsevier, vol. 102(C).
    8. Zhou, Zhongsheng & Yuan, Zhichao & He, Chao, 2025. "Can digital transformation promote firms' sustainable development? Evidence based on ESG performance," International Review of Financial Analysis, Elsevier, vol. 105(C).
    9. Hu, Dongfang, 2025. "Information Transparency, Media Supervision, and Financial Stability," Finance Research Letters, Elsevier, vol. 86(PA).
    10. Kong, Yan & Li, Yang & Wan, Bonan, 2025. "Big data development, accounting information quality, and corporate innovation," Finance Research Letters, Elsevier, vol. 78(C).
    11. Qi, Yu & Su, Hang, 2025. "Can artificial intelligence mitigate corporate fraud? Exploring the influence of institutional cross-holdings and financial misallocation," Pacific-Basin Finance Journal, Elsevier, vol. 92(C).

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