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Thang Van Pham

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Review Open access Jul 2026

The impacts of digital transformation and accounting information quality on ESG outcomes in an emerging country

This study examines how digital transformation (DT) is associated with perceived Environmental, Social and Governance (ESG) outcomes through Accounting Information Quality (AIQ) among Vietnamese listed non-financial firms. Rather than treating the DT-ESG relationship as a solely operational link, the study tests whethe...

T. Vu, Thang Van Pham · 0 citations

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