Fang, Qiaoling; Yu, Nutao; Xu, Hui - In: China journal of accounting studies 11 (2023) 1, pp. 77-106
transformation in traditional industries can improve accounting quality as well as corporate governance. Our findings suggest that …. Additional analysis suggests that, the governance effects of corporate digital transformation are more prevails in non … decrease real earnings management and stock price synchrony, increase accounting quality, reveals a positive governance effect. …