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【With the same tag:【数字化发展】 Found 1 articles】
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| F230;F270
Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?
Yu Yao
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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ESI
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
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