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Keywords: Digital transformation
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review 1–29.
Published: 22 May 2026
...Xiuli Zhu; Haoran Chen; Mengheng Li Purpose The purpose of this study is to examine the impact of digital transformation (DT) on cost stickiness in listed Chinese companies from the perspectives of resource allocation efficiency and agency cost. Design/methodology/approach In this paper...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2026) 28 (2): 167–185.
Published: 15 December 2025
...Hu Xiong; Liming Xia; Yao Wu; Yunping Liu Purpose The purpose of this paper is to examine how political connections impact corporate digital transformation in the era of digital economy. Design/methodology/approach We conduct regression analyses using a sample of A-share listed companies from...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2025) 27 (5): 694–727.
Published: 18 September 2025
...Xianli Kong; Lingfeng Chen; Wenchao Wang; Yang Liu Purpose This study examines how digital transformation affects the operational performance of Chinese manufacturing firms, with a focus on multidimensional impact mechanisms. Design/methodology/approach Using the “Technology-Organization...
Includes: Supplementary data
