...Fuping Bai; Mengting Shang; Yujie Huang; Donghui Liu Purpose Based on resource-based theory and intellectual capital theory, this paper aims to investigate the impact of digital investment on enterprise value and the mediating role of intellectual capital. Additionally, it explores...

... with revenues, net operating cash flow and capital expenditures. In contrast, there is no statistically significant association with enterprise value. Research limitations/implications – This study evaluates the information disclosed in annual reports or other standalone reports, although companies might...