Du, Xingqiang; Hong, Jing; Tao, Hexin; Zhang, Yongkui - In: China journal of accounting studies 12 (2024) 2, pp. 276-310
information transparency. Our findings reveal an inverted U-shaped relationship between digital finance and accounting information … transparency, suggesting that digital finance within certain limits increases accounting information transparency by optimising … which digital finance affects accounting information transparency, and further the inverted U-shaped relationship is more …