Keywords: Corporate digitalization
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Journal Articles
Journal of Enterprise Information Management (2024) 37 (1): 170–200.
Published: 27 November 2023
... asymmetry and conflicts of interest (Jensen and Meckling, 1976). In this context, corporate digitalization can improve information efficiency and reduce agency costs, leading to better CSR disclosures. Research has demonstrated that digitalization and business process management can enhance efficiency...

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