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Digitization of Inputs and Comparability of Accounting Information: A U-Shaped Relationship.

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Názov: Digitization of Inputs and Comparability of Accounting Information: A U-Shaped Relationship.
Autori: Liu, Desheng1 (AUTHOR), Wang, Xinran1 (AUTHOR), Chen, Shuman2 (AUTHOR) chenshuman2016@163.com
Zdroj: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 14, p4527-4544. 18p.
Predmety: *ACCOUNTING, *MANAGEMENT controls, *INVESTORS, DIGITIZATION, HYPOTHESIS
Abstrakt: The integration of digital and physical domains accelerates the digitalization of enterprises, prompting a growing focus on digital inputs, which profoundly impacts the environment in which accounting information is generated. Thus, do digital inputs enhance or diminish the quality of accounting information? We propose a conceptual model based on strategic differentiation and internal control, finding that the impact of digital inputs on accounting information comparability follows a U-shaped trajectory of "suppression and enhancement," rather than a linear relationship of "either-or." Mechanism tests indicate that strategic differentiation and internal control quality are key channels through which digital inputs influence accounting information comparability. Additionally, external investors' attention negatively moderates the U-shaped relationship between digital input and the comparability of accounting information. Further analysis reveals that the U-shaped relationship is more pronounced in state-owned enterprises, in the eastern region, with high levels of managerial myopia, and under high analyst scrutiny. [ABSTRACT FROM AUTHOR]
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Databáza: Business Source Index
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Abstrakt:The integration of digital and physical domains accelerates the digitalization of enterprises, prompting a growing focus on digital inputs, which profoundly impacts the environment in which accounting information is generated. Thus, do digital inputs enhance or diminish the quality of accounting information? We propose a conceptual model based on strategic differentiation and internal control, finding that the impact of digital inputs on accounting information comparability follows a U-shaped trajectory of "suppression and enhancement," rather than a linear relationship of "either-or." Mechanism tests indicate that strategic differentiation and internal control quality are key channels through which digital inputs influence accounting information comparability. Additionally, external investors' attention negatively moderates the U-shaped relationship between digital input and the comparability of accounting information. Further analysis reveals that the U-shaped relationship is more pronounced in state-owned enterprises, in the eastern region, with high levels of managerial myopia, and under high analyst scrutiny. [ABSTRACT FROM AUTHOR]
ISSN:1540496X
DOI:10.1080/1540496X.2025.2520373