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Keywords: Corporate digitization level
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2026) 38 (3): 476–492.
Published: 16 October 2025
... Corporates from 2010 to 2022 as the research sample and, utilizing a framework of “hierarchical analysis – mechanism analysis – heterogeneity test”, conducts a comprehensive theoretical and empirical investigation into the relationship between CEO overseas experience and corporate digitization level...
