In recent decades, digital technologies have seriously changed socioeconomic systems on a global scale. Unfortunately, consequential issues have remained mostly uninvestigated. The literature lacks research into the risks that may arise in the procedure of developing digital capabilities that...

Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...