Enterprise digital transformation, financial information disclosure and innovation efficiency

Yaozhong Wang and Pinzhen He

Finance Research Letters, 2024, vol. 59, issue C

Abstract: This paper takes the data of 2114 listed enterprises in Shanghai and Shenzhen A-share markets from 2010 to 2022 as samples for empirical analysis. The results show that digital transformation of enterprises can effectively promote the growth of innovation efficiency of enterprises, and financial information disclosure plays an important intermediary role in the middle. In addition, when the industry competition is high and the marketization level of the region where the enterprise is located is low, the positive effect of digital transformation on the innovation efficiency of the enterprise is more and more significant.

Keywords: Digital transformation; Innovation efficiency; Financial information disclosure; Enterprise innovation; Industry competition (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323010796

DOI: 10.1016/j.frl.2023.104707

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