How does digital asset allocation affect accounting information quality? A perspective from corporate profitability and ownership

Zhi Yang and Ming He

Finance Research Letters, 2025, vol. 81, issue C

Abstract: Utilizing a dataset of publicly listed companies spanning from 2011 to 2022, this study investigates the mechanisms underlying the impact of digital asset allocation on corporate accounting information quality. The results reveal that digital asset allocation exerts a negative influence on the quality of accounting information within firms. Moreover, the size of the enterprise is found to be a significant moderating factor in the relationship between digital asset allocation and accounting information quality. Notably, the study also identifies variations in the effects of digital asset allocation on accounting information quality between profitable and unprofitable enterprises.

Keywords: Digital assets; Accounting information; Heterogeneity (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325007512

DOI: 10.1016/j.frl.2025.107492

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