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Yue-Ying Li

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Open access 2026

Research on the Impact of Digital Transformation on Accounting Information Quality: The Moderating Role of Managerial Equity Incentives

The results show that digital transformation significantly improves accounting information quality, while managerial equity incentives exert a negative moderating effect, indicating that higher managerial shareholding weakens the governance effect of digital transformation.

Yue-Ying Li, Xin Song · Academic Journal of Business... · 0 citations