Yuan, Rongli; Dang, Suting; Li, Ruijing; Gao, Jingyu; … - In: China Journal of Accounting Studies (CJAS) 12 (2024) 2, pp. 340-365
Using a hand-collected data set of Chinese A-share non-financial listed companies spanning years 2005-2020, this study examines whether directors' information technology expertise influences firms' total factor productivity. Our findings indicate a significant and positive effect. The positive...