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Enterprise digital transformation and earnings smoothing-Dual perspectives based on costs and oversight

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  • Liu, Xiaomei
  • Tang, Yun

Abstract

How corporate digital transformation affects earnings smoothness. Based on sample A-share listed firms in China from 2010 to 2021, the research findings demonstrate that company digital transformation significantly diminishes earnings smoothness. This finding holds robust even after conducting endogenous and rigorous tests. Mechanism analyses indicate that digital transformation reduces earnings smoothness by amplifying smoothing costs and reinforcing corporate supervision. Additional research indicates that the influence of digital transformation on earnings smoothness is more evident in non-state-owned enterprises, high media attention, lower financing constraints, and a greater proportion of female executives.

Suggested Citation

  • Liu, Xiaomei & Tang, Yun, 2026. "Enterprise digital transformation and earnings smoothing-Dual perspectives based on costs and oversight," Finance Research Letters, Elsevier, vol. 99(C).
    • Handle: RePEc:eee:finlet:v:99:y:2026:i:c:s1544612326004496
    DOI: 10.1016/j.frl.2026.109920
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