Zhang, Quan; Wang, Yichuan; Zhu, Le; Song, Suying - In: International Journal of Financial Studies : open … 14 (2026) 2, pp. 1-30
Using the panel data of Chinese A-share firms from 2012 to 2023, we find that executives' focus on digitalization is significantly and positively associated with corporate sustainability performance. The finding holds firm after a suite of endogeneity and robustness tests. Heterogeneity tests...