Digital Finance and Accounting Information Comparability
DOI:
https://doi.org/10.6981/FEM.202602_7(2).0011Keywords:
Digital Finance; Comparability of Accounting Information; Digital Transformation; Quality of Internal Controls.Abstract
Focusing on all A-share listed enterprises during the 2011–2023 timeframe, this study assesses the effect of digital finance on the comparability of corporate accounting data. The outcomes of the empirical tests indicate that digital finance notably boosts the degree of comparability of corporate accounting information. Mechanism tests reveal that digital transformation and intrinsic governance effectiveness serve as a mediator in the link from digital finance to accounting information comparability. Heterogeneity tests indicate that the impact of digital finance on accounting information comparability is more pronounced for enterprises in eastern and central China and those in non-high-tech industries.
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