Enterprise Digital Transformation and Accounting Information Transparency

Zexi Wang

doi:10.54097/hbem.v9i.9247

Authors

Zexi Wang

DOI:

https://doi.org/10.54097/hbem.v9i.9247

Keywords:

Digital Transformation; Accounting Information Transparency; Diversified Management; Nature of Property Right.

Abstract

Based on the data of listed companies from 2010 to 2021, this paper discusses the impact of digital transformation of enterprises on accounting information transparency. The results show that digital transformation can improve the transparency of accounting information; The positive relationship between the two is more significant in the diversified business environment. The digital transformation of non-state-owned enterprises has a more significant effect on improving transparency. Digital transformation improves the transparency of accounting information, which in turn enables enterprises to reduce financing constraints and improve future growth prospects. The results of this study provide strong evidence that digital transformation has a positive impact on improving the transparency of accounting information, and can be used as a valuable reference to reduce the information asymmetry between companies and the capital market. The study of this paper provides evidence that digital transformation has positive significance to improve the transparency of accounting information and has reference value to reduce the information asymmetry between companies and the capital market.

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