THE EFFECTS OF DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND CORPORATE GOVERNANCE ON CORPORATE FINANCIAL DISTRESS THROUGH OPERATIONAL RISK AND FINANCING CONSTRAINTS
This study examines the effects of digital transformation, ESG disclosure, and corporate governance on corporate financial distress, with a focus on the mediating roles of operational risk and financing constraints. Using panel data from non-financial firms listed on the Indonesia Stock Exchange over the period 2018 to...