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Keywords: Competition pressure
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Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 475–494.
Published: 20 November 2025
... listed firms from 2007 to 2022, this study makes empirical study to explore the relationship between expectation gaps of digital transformation and maturity mismatch. It also explores the contingent role of industry competition pressure and financial slack as moderating factors. Findings As negative...

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