Digital transformation voluntary disclosure: Insights from leading European companies

Cinta Borrero-Domínguez, Virginia Cortijo-Gallego and Tomás Escobar-Rodríguez

International Journal of Accounting Information Systems, 2024, vol. 55, issue C

Abstract: The first goal of this paper is to propose guidelines for digital transformation (DT) voluntary disclosure, using as a starting point the DT voluntary disclosure practices followed by leading European companies. As a second goal, we analyse the factors that may be influencing the DT reporting practices adopted by these companies.

Keywords: Digital transformation; Voluntary disclosure; Annual reports; Text data mining; Panel least squares method (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000447

DOI: 10.1016/j.accinf.2024.100711

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