Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)

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The impact of Enterprise Digital Transformation on Accounting Conservatism

Authors
Xinbo Ni1, *
1School of Management Studies Shanghai, University of Engineering Science Shanghai, Shanghai, China
*Corresponding author. Email: 823530881@qq.com
Corresponding Author
Xinbo Ni
Available Online 15 October 2023.
DOI
10.2991/978-94-6463-272-9_29How to use a DOI?
Keywords
Enterprise digital transformation; Accounting conservatism; Corporate transparency; Regulatory effect
Abstract

Accounting conservatism has exerted a significant impact on financial reporting and accounting practices for an extended period. Through the utilization of modern information technology for digital transformation, enterprises can propel the digitization of accounting, consequently enhancing the quality of accounting reports and promoting accounting conservatism. This article delves into the pertinent data of all A-share listed companies from 2016 to 2020. It examines the moderating effect of corporate transparency and tests the influence of digital transformation on corporate accounting conservatism. Research findings indicate that the digital transformation of enterprises can substantially elevate the level of accounting conservatism. In comparison to companies with higher corporate transparency, those with lower transparency can amplify accounting conservatism through digital transformation. This implies that corporate transparency plays a counteractive role in the impact of digital transformation on accounting conservatism. Ultimately, this study augments the existing research on accounting conservatism and enterprise digital transformation. Moreover, it offers valuable insights for listed companies seeking to harness modern information technology for optimizing internal governance.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
15 October 2023
ISBN
978-94-6463-272-9
ISSN
2352-5428
DOI
10.2991/978-94-6463-272-9_29How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xinbo Ni
PY  - 2023
DA  - 2023/10/15
TI  - The impact of Enterprise Digital Transformation on Accounting Conservatism
BT  - Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
PB  - Atlantis Press
SP  - 260
EP  - 266
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-272-9_29
DO  - 10.2991/978-94-6463-272-9_29
ID  - Ni2023
ER  -