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

DOI

10.2991/978-94-6463-702-1_29How to use a DOI?

Keywords

digital economy; digital transformation; quality of financial reporting

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Chengyue Fu
PY  - 2025
DA  - 2025/05/05
TI  - Research on the Impact of Enterprise Digital Transformation on Financial Reporting Quality
BT  - Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)
PB  - Atlantis Press
SP  - 264
EP  - 269
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-702-1_29
DO  - 10.2991/978-94-6463-702-1_29
ID  - Fu2025
ER  -