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Rui-Yun Jiang

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Review Open access Sep 2026

Digital Transformation and Financial Management Effectiveness: The Mediating Role of Accounting Information Quality and the Moderating Effect of Digital Finance

This study develops and tests an integrated model examining the association between digital transformation and financial management effectiveness, with accounting information quality as a mediating mechanism and digital finance as a boundary condition. The model responds to the practical observation that investments in...

Rui-Yun Jiang · 0 citations

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