Digitalization has brought profound changes to enterprises. As the main decision maker of firm, manager has an important impact on the digital transformation of enterprises that cannot be ignored. Based on the perspective of managerial heterogeneity, we tested the impact of managerial ability on...

The Stored Communications Act (SCA) restricts the ability of electronic service providers to disclose customer communications and records voluntarily. It also limits the government's ability to compel such information. The SCA fails, however, to distinguish between compelled and voluntary...

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...