Is digital finance always beneficial to accounting information transparency? Evidence from China
Using a sample of Chinese listed firms over 2011–2020, this study examines the impact of digital finance on accounting information transparency. Our findings reveal an inverted U-shaped relationship between digital finance and accounting information transparency, suggesting that digital finance with...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-04-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2024.2347234 |
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