The impact of Enterprise Digital Transformation on Accounting Conservatism

Xinbo Ni ()
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Xinbo Ni: University of Engineering Science Shanghai, School of Management Studies Shanghai

A chapter in Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023), 2024, pp 260-266 from Springer

Abstract: Abstract Accounting conservatism has exerted a significant impact on financial reporting and accounting practices for an extended period. Through the utilization of modern information technology for digital transformation, enterprises can propel the digitization of accounting, consequently enhancing the quality of accounting reports and promoting accounting conservatism. This article delves into the pertinent data of all A-share listed companies from 2016 to 2020. It examines the moderating effect of corporate transparency and tests the influence of digital transformation on corporate accounting conservatism. Research findings indicate that the digital transformation of enterprises can substantially elevate the level of accounting conservatism. In comparison to companies with higher corporate transparency, those with lower transparency can amplify accounting conservatism through digital transformation. This implies that corporate transparency plays a counteractive role in the impact of digital transformation on accounting conservatism. Ultimately, this study augments the existing research on accounting conservatism and enterprise digital transformation. Moreover, it offers valuable insights for listed companies seeking to harness modern information technology for optimizing internal governance.

Keywords: Enterprise digital transformation; Accounting conservatism; Corporate transparency; Regulatory effect (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-272-9_29

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DOI: 10.2991/978-94-6463-272-9_29

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