Huobao, Xie; Chen, Xiaofang - In: China journal of accounting research : CJAR 17 (2024) 1, pp. 1-29
The deep integration of digital technology with the real economy has reconstructed production systems. We explore the … impact of digital technology on the resource allocation behavior and efficiency of manufacturing enterprises. Using a sample … of Chinese A-share listed manufacturing firms over the 2010-2021 period, we find that digital technology alleviates cost …