Can the enterprise intelligent transformation promote accounting information transparency? Pressure from media attention

Jiayu Qiu, Xinxia Deng and Rui Liang

Finance Research Letters, 2024, vol. 66, issue C

Abstract: As digital technologies advance, the intelligent transformation of enterprises has emerged as a prevailing trend. By adopting sophisticated digital tools and platforms, enterprises can enhance the transparency of accounting information, thereby reducing information asymmetry between businesses and their stakeholders. This enhancement plays a pivotal role in stabilizing and developing financial markets. This study examines the relationship between intelligent transformation, accounting information transparency, and media attention using sample data from Chinese listed companies from 2007 to 2022. The findings indicate that: 1) Intelligent transformation positively impacts accounting information transparency; 2) Media attention moderates the relationship between intelligent transformation and accounting information transparency; and 3) Heterogeneity tests reveal that, compared to non-state-owned enterprises, state-owned enterprises experience a stronger effect of intelligent transformation on accounting information transparency.

Keywords: Enterprise intelligent transformation; Accounting information transparency; Media attention; Financial markets; China (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006354

DOI: 10.1016/j.frl.2024.105605

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