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Keywords: Digitalization
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–20.
Published: 20 August 2026
...Wei Wang; Huijie Cui; Huiyi Zhong; Kate Wu Purpose This study aims to examine whether smart city policies influence corporate digital transformation. Using China’s National Smart City Pilot Project as a quasi-natural experiment, we investigate if smart city designation affects firms...
