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Data governance, financial environmental regulation, and enterprise digital transformation

Author

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  • Yu, Yijia
  • Chen, Huiyu
  • Xu, Nijie

Abstract

This study, based on data from listed companies and provinces between 2015 and 2023, examines the relationships among data governance, financial environmental regulation, and enterprise digital transformation. The research finds that both data governance and financial environmental regulation have a positive impact on enterprise digital transformation. Further analysis reveals that the effects of data governance and financial environmental regulation on digital transformation vary among enterprises with different levels of innovation capability. In addition, the financial environmental regulation significantly moderates the relationship between data governance and digital transformation; notably, the influence of data governance on digital transformation is more pronounced in environments with stringent financial regulation.

Suggested Citation

  • Yu, Yijia & Chen, Huiyu & Xu, Nijie, 2026. "Data governance, financial environmental regulation, and enterprise digital transformation," Finance Research Letters, Elsevier, vol. 89(C).
    • Handle: RePEc:eee:finlet:v:89:y:2026:i:c:s1544612325025231
    DOI: 10.1016/j.frl.2025.109274
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    References listed on IDEAS

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