The dark side of digital transformation: Digital washing and accounting conservatism
Current measurements of digital transformation primarily use context analysis methods, which have limitations in identifying the authenticity of corporate disclosures. Firms may selectively disclose and exaggerate their digital transformation progress, which we term digital washing. Previous studies...
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| Auteurs principaux: | , , , |
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| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Elsevier
2025-03-01
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| Collection: | International Review of Economics & Finance |
| Sujets: | |
| Accès en ligne: | http://www.sciencedirect.com/science/article/pii/S1059056025000966 |
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