Research on the Impact of Enterprise Digital Transformation on Financial Reporting Quality

Chengyue Fu ()
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Chengyue Fu: Liaoning Technical University

A chapter in Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025), 2025, pp 264-269 from Springer

Abstract: Abstract Amidst the surge of the digital economy, a pivotal strategy for enterprises to attain high-level development and gain market dominance focuses on digital transformation. Research into the efficacy of corporate governance during this transformation is gaining considerable notice. This investigation utilizes information from publicly traded Chinese companies between 2013 and 2023 to conduct an empirical examination of how digital transformation specifically affects the quality of financial reporting. The findings reveal that advancing digital transformation within enterprises can markedly elevate the quality of their financial reporting.

Keywords: digital economy; digital transformation; quality of financial reporting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-702-1_29

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DOI: 10.2991/978-94-6463-702-1_29

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