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A study on the impact of digital governance on disclosure quality of listed companies

Author

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  • Hu, Cuiping
  • Yang, Xianzi

Abstract

Through empirical analyses, this paper confirms the beneficial influence of digital governance on the information disclosure quality of listed companies. Additionally, it uncovers the intermediary roles played by managerial transaction costs and human capital structure. Furthermore, the study investigates the varying impacts of corporate geographical location and property rights characteristics on the efficacy of digital governance. The findings indicate that digital governance noticeably enhances information disclosure quality, diminishes managerial transaction costs, and refines human capital structure. Moreover, listed companies in the eastern regions and those that are state-owned have experienced more substantial advancements in disclosure quality due to digital governance.

Suggested Citation

  • Hu, Cuiping & Yang, Xianzi, 2024. "A study on the impact of digital governance on disclosure quality of listed companies," Finance Research Letters, Elsevier, vol. 69(PA).
    • Handle: RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324010924
    DOI: 10.1016/j.frl.2024.106062
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