Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)

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

Authors
Huiwen Gao1, *
1School of Management Studies Shanghai, University Of Engineering Science Shanghai, Shanghai, China
*Corresponding author. Email: 903671963@qq.com
Corresponding Author
Huiwen Gao
Available Online 15 October 2023.
DOI
10.2991/978-94-6463-272-9_30How to use a DOI?
Keywords
Digital transformation; Quality of information disclosure; Property attribute
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.

Copyright
© 2024 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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Volume Title
Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
15 October 2023
ISBN
10.2991/978-94-6463-272-9_30
ISSN
2352-5428
DOI
10.2991/978-94-6463-272-9_30How to use a DOI?
Copyright
© 2024 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.

Cite this article

risenwbib
TY  - CONF
AU  - Huiwen Gao
PY  - 2023
DA  - 2023/10/15
TI  - Impact of Enterprise Digital Transformation on the Quality of Information Disclosure: A Research Study
BT  - Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
PB  - Atlantis Press
SP  - 267
EP  - 273
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-272-9_30
DO  - 10.2991/978-94-6463-272-9_30
ID  - Gao2023
ER  -