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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/75081431:_____/24:00002740

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Journal of Competitiveness

ISSN

1804-171X

e-ISSN

1804-1728

Svazek periodika

16

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

16

Strana od-do

115-130

Kód UT WoS článku

001208986200003

EID výsledku v databázi Scopus

2-s2.0-85193362675