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

Cuiping Hu and Xianzi Yang

Finance Research Letters, 2024, vol. 69, issue PA

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.

Keywords: Digital governance; Disclosure quality; Managerial transaction costs; Human capital structure (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324010924

DOI: 10.1016/j.frl.2024.106062

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