Digital transformation which can improve enterprises’ information processing capability and supervision efficiency may also further affect the quality of information disclosure of micro-enterprises. Based on the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2020, this...

This study examines the impact of digital transformation on the quality of corporate information disclosure. Employing panel-data analysis of A-share listed companies, we empirically test our hypothesis and find that digital transformation significantly improves the quality of information...

This paper investigates whether and how the development level of a country’s digital economy affects stock price synchronicity. The results indicate that countries with high levels of digital economy development exhibit low stock price synchronicity. Additionally, decomposing stock price...

Firms attach more and more important to digital transformation in the wave of digitalization. Using a sample of Chinese listed firms from 2010 to 2020, this study explores how digital transformation affects earnings management. The results show that digital transformation decreases real earnings...