September 10, 2025Advances in Economics and Management Research

Research on the Impact of Digital Technology Innovation on Corporate Earnings Management

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YZYujia ZhaiQingdao University

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Implication

Observational analysis shows digital technology innovation inhibits earnings management, suggesting improved governance through reduced information asymmetry.

Key Points

Digital technology innovation significantly inhibits corporate earnings management behaviors, and enhances sustainability.
Key evidence indicates mechanisms include strengthening sustainable development orientation and reducing information asymmetry.
The approach involved empirical study on A-share listed companies from 2007 to 2023 in Shanghai and Shenzhen.
These findings provide new insights for promoting digital governance effects and improving corporate earnings quality.

Cite This Study

Yujia Zhai (2025) studied this question.

synapsesocial.com/papers/68c23f63b210217d64796a53 https://doi.org/10.56028/aemr.14.1.315.2025

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Implication

Observational analysis shows digital technology innovation inhibits earnings management, suggesting improved governance through reduced information asymmetry.

Research on the Impact of Digital Technology Innovation on Corporate Earnings Management

Discussion

Member takes

Implication

Key Points

Cite This Study

Research on the Impact of Digital Technology Innovation on Corporate Earnings Management

Discussion

Member takes

Implication

Key Points

Cite This Study

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