Ma, Hui; Chen, Shenglan; Liu, Xiaoling - In: China Accounting and Finance Review 26 (2024) 4, pp. 459-484
Purpose To enrich the research on the economic consequences of enterprise digital development from the perspective of capacity utilization. Design/methodology/approach Using a sample of listed firms from 2010 to 2020, this paper exploits text analysis of annual reports to construct a proxy for...