Impact of Enterprise Digital Transformation on the Quality of Information Disclosure: A Research Study

Huiwen Gao ()
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Huiwen Gao: 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 267-273 from Springer

Abstract: Abstract Does digital transformation provide enterprises with a new impetus for development, and can it subsequently enhance the quality of their information disclosure? This article is grounded in data spanning the national A-share market between 2014 and 2020. It employs Python for extracting digital transformation keywords from annual report information, enabling the quantification of the extent of enterprise digital transformation. Utilizing the KV measurement method to assess information disclosure quality, this study empirically investigates the influence of digital transformation on information disclosure quality. The findings of the research indicate a positive correlation between the degree of digital transformation and the quality of information disclosure. Further analysis of heterogeneity reveals that digital transformation has a more pronounced effect on information disclosure quality for non-state-owned enterprises compared to their state-owned counterparts. As a result, enterprises ought to recognize the pivotal role digital transformation plays in enhancing information disclosure quality. Similarly, the government should intensify its support for the digital transformation of non-state-owned enterprises, thus expediting their digital evolution.

Keywords: Digital transformation; Quality of information disclosure; Property attribute (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-272-9_30

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