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Digital transformation and accounting information comparability

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  • Yang, Jie
  • Ying, Limeng
  • Xu, Xiaofang

Abstract

This article tests the impact of corporate digital transformation on the comparability of accounting information based on listed companies in China. The empirical results indicate that corporate digital transformation can significantly enhance the comparability of corporate accounting information. Further analysis of heterogeneity shows that the effect of digital transformation in promoting the comparability of corporate accounting information is more pronounced in non-state-owned enterprises and companies with poor corporate governance quality. Digitalization brings new opportunities for the improvement of the quality of corporate accounting information for related standard-setting bodies. The conclusions of this study have practical significance for relevant government departments.

Suggested Citation

  • Yang, Jie & Ying, Limeng & Xu, Xiaofang, 2024. "Digital transformation and accounting information comparability," Finance Research Letters, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000230
    DOI: 10.1016/j.frl.2024.104993
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    References listed on IDEAS

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    1. Fan, Xueyuan & Zhao, Shukuan & Shao, Dong & Wang, Shuang & Zhang, Bochen, 2024. "Talking and walking: Corporate digital transformation and government subsidies," Finance Research Letters, Elsevier, vol. 64(C).

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