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Keywords: Resource allocation
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Journal Articles
Digital transformation and cost stickiness: a perspective based on resource allocation and agency costs
Open Access
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
