Has Digital Transformation Enhanced the Resilience of Manufacturing Enterprises?

International Review of Economics & Finance, Год журнала: 2024, Номер unknown, С. 103688 - 103688

Опубликована: Окт. 1, 2024

Язык: Английский

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Corporate digital transformation and audit signals: building trust in the digital age

Meditari Accountancy Research, Год журнала: 2024, Номер unknown

Опубликована: Окт. 24, 2024

Purpose This study aims to determine the impact of corporate digital transformation on audit opinions auditors in A-share nonfinancial listed companies China. It also examines how internal control and social responsibility (CSR) disclosure levels moderate this effect. fills a gap literature by investigating business performance, especially Chinese context, where is rapidly progressing. offers practical guidance for practitioners whether undergo enhance their governance practices. Design/methodology/approach uses sample 2,637 from 2009–2022, after excluding firms with ST, ST* or PT status; negative revenue; missing data three more consecutive years. Digital index collected firms’ annual reports, other microlevel Wind CSMAR databases. The authors winsorize at 1% outliers, resulting 17,305 firm-year observations. fixed-effects logistic regression clustered robust standard errors analyze binary dependent variable. performs various robustness checks, such as probit model, multilevel fixed effects model IV 2SLS estimations, confirm validity results. Findings reveals that leads unqualified opinions, meaning invest technologies capabilities has tendency receive which signify reliability credibility financial reporting. finds CSR positively effect opinions. further conducts heterogeneity analysis shows positive originated state-owned enterprises, audited non-Big4 auditing firms, high low levels. results are different econometric methods. Originality/value contributes providing empirical evidence influences quality practices strengthen influence. implications advice pursue improve demonstrates its originality reviewing existing theoretical perspectives: stakeholder, signaling reputation, identifying research addresses. compares findings previous studies discusses limitations research. proposes directions future based findings.

Язык: Английский

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Evaluating the fidelity of statistical forecasting and predictive intelligence by utilizing a stochastic dataset

The International Journal of Advanced Manufacturing Technology, Год журнала: 2024, Номер unknown

Опубликована: Сен. 27, 2024

Язык: Английский

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Altruistic leadership and its role in reducing knowledge hiding: the mediating effects of team learning and knowledge culture

Journal of Innovation & Knowledge, Год журнала: 2024, Номер 9(4), С. 100592 - 100592

Опубликована: Окт. 1, 2024

Язык: Английский

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Developing an assessment model for entrepreneurship ecosystems using Hierarchical Decision Model

Journal of Innovation & Knowledge, Год журнала: 2024, Номер 9(4), С. 100562 - 100562

Опубликована: Окт. 1, 2024

Язык: Английский

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Are all cracks bad? The influences of top management team relationship-related versus task-related demographic faultlines on corporate digital transformation

Business Process Management Journal, Год журнала: 2024, Номер unknown

Опубликована: Дек. 24, 2024

Purpose With the development of digital economy, pressure on firms to transform digitally continues increase. The top management team (TMT) is subject decision-making, and its structure expected influence process outcome corporate transformation. This study aims explore impact TMT transformation from perspectives relationship-related task-related faultlines. Design/methodology/approach obtained 7,510 observations belonging 1,971 publicly listed Chinese manufacturing between 2011 2019. It analyzed above data with ordinary least squares fixed-effects panel regression models used instrumental variables solve potential endogeneity problems. Findings Drawing social categorization theory information processing concept demographic faultlines, we proposed found that (i.e. gender age) faultlines within a may hinder while education level, functional background tenure) have an inverted U-shaped effect In addition, posited confirmed market competition weakens negative but strengthens Originality/value By exploring nuanced roles in transformation, our enriches research antecedents perspective deepens understanding decision for this extends existing claims about contrasting thereby enhancing Further, augments knowledge by revealing dynamics providing supportive evidence positive function firms. also offers managerial guidance digitization practice optimization internal structures TMTs.

Язык: Английский

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Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies

Journal of Innovation & Knowledge, Год журнала: 2024, Номер 9(4), С. 100574 - 100574

Опубликована: Сен. 26, 2024

Язык: Английский

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