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...

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...

Drawing on the upper echelons and time orientation theories, we examined the influence of managers’ temporal disposition on corporate financial asset allocation. We used textual analysis to measure managerial myopia, and panel data analysis shows that management myopia will increase the...