Does the competitive advantage of digital transformation influence comparability of accounting information?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F24%3A63582698" target="_blank" >RIV/70883521:28120/24:63582698 - isvavai.cz</a>

Alternative codes found

RIV/75081431:_____/24:00002740

Result on the web

<a href="https://www.cjournal.cz/files/521.pdf" target="_blank" >https://www.cjournal.cz/files/521.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.7441/joc.2024.01.07" target="_blank" >10.7441/joc.2024.01.07</a>

Result language

angličtina

Original language name

Does the competitive advantage of digital transformation influence comparability of accounting information?

Original language description

At present, with the increasing digital competition among enterprises, it is of great importance for enterprises to promote digital transformation and achieve sustainable development. Taking China&apos;s A-share listed companies from 2007 to 2021 as samples, this paper performs empirical tests in order to explore the impact of enterprise digital transformation on the comparability of accounting information and its mechanism. The results show that digital transformation has significantly enhanced accounting information comparability, which is still significant after a series of robustness tests. The mechanism test shows that the improvement of the comparability of accounting information by the digital transformation is mainly achieved by alleviating earnings management and agency problem. Further research shows that when the degree of market competition or transparency is high, the role of enterprise digital transformation in enhancing the comparability is more significant. This paper enriches the literature on the economic consequences of digital transformation and the factors affecting the comparability of accounting information. At the same time, the conclusions of this paper confirm the governance effect of enterprise digital transformation, provide evidential support for investors to improve decision-making efficiency, and urge enterprises to accelerate digital transformation.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

—

Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2024

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of Competitiveness

ISSN

1804-171X

e-ISSN

1804-1728

Volume of the periodical

16

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

16

Pages from-to

115-130

UT code for WoS article

001208986200003

EID of the result in the Scopus database

2-s2.0-85193362675