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Digital government development, information disclosure quality, and economic effects

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  • Zhang, Chuan
  • Jiao, Weikang

Abstract

Using 2016–2023 panel data on Chinese listed firms, this study examines how digital government development affects corporate information disclosure quality. The results demonstrate that digital government significantly improves disclosure quality. Mechanism analysis indicates that corporate governance and internal controls are partial mediators, while media supervision and audit quality positively moderate the effect. The impact is greater for firms located in the eastern region, those with higher managerial ownership, and those in high-tech industries. Moreover, improved disclosure quality improves innovation efficiency and reduces risk-taking inefficiency. This study provides firm-level evidence on the economic consequences of digital government and offers practical policy implications.

Suggested Citation

  • Zhang, Chuan & Jiao, Weikang, 2026. "Digital government development, information disclosure quality, and economic effects," Finance Research Letters, Elsevier, vol. 95(C).
    • Handle: RePEc:eee:finlet:v:95:y:2026:i:c:s1544612326002771
    DOI: 10.1016/j.frl.2026.109747
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