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How does digital asset allocation affect accounting information quality? A perspective from corporate profitability and ownership

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  • Yang, Zhi
  • He, Ming

Abstract

Utilizing a dataset of publicly listed companies spanning from 2011 to 2022, this study investigates the mechanisms underlying the impact of digital asset allocation on corporate accounting information quality. The results reveal that digital asset allocation exerts a negative influence on the quality of accounting information within firms. Moreover, the size of the enterprise is found to be a significant moderating factor in the relationship between digital asset allocation and accounting information quality. Notably, the study also identifies variations in the effects of digital asset allocation on accounting information quality between profitable and unprofitable enterprises.

Suggested Citation

  • Yang, Zhi & He, Ming, 2025. "How does digital asset allocation affect accounting information quality? A perspective from corporate profitability and ownership," Finance Research Letters, Elsevier, vol. 81(C).
    • Handle: RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325007512
    DOI: 10.1016/j.frl.2025.107492
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