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Digital transformation, financing constraints, and corporate earnings management

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  • Zang, Rong
  • Wei, Ya

Abstract

This paper uses panel data of A-share listed companies in China from 2012 to 2023 to examine the effects of digital transformation (DT) and financing constraints on corporate earnings management. The study finds that: DT significantly suppresses corporate earnings management; financing constraints encourage earnings management; DT can affect earnings management by easing financing constraints; the impact of DT on earnings management exhibits heterogeneity between high-tech and non-high-tech firms; and the impact of financing constraints on earnings management differs between state-owned enterprises (SOEs) and private enterprises (PEs).

Suggested Citation

  • Zang, Rong & Wei, Ya, 2026. "Digital transformation, financing constraints, and corporate earnings management," Finance Research Letters, Elsevier, vol. 90(C).
    • Handle: RePEc:eee:finlet:v:90:y:2026:i:c:s1544612325025619
    DOI: 10.1016/j.frl.2025.109312
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