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【With the same column:【专题讨论·数字治理与决策】 Found 2 articles】 /Page Order by: Asce Desc

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| F230;F270

Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?

In the era of the digital economy, the relevance of accounting information is facing many doubts. Using a fixed effects model to test, this paper finds that when enterprises promote deeper...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 108 - 121,152

| F272.92;F270

Digital Transformation and Power Allocation of Corporate Groups: The Power of Change

Lai Jieji, Yan Youliang

Power allocation optimization plays an important role in driving the efficiency of group organization operations, and whether digital transformation has an impact on the power allocation o...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.007

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 95 - 107

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