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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Bibliographic Details

Published in:	International Review of Economics & Finance
Main Authors:	Cui Wei, Hang Zhou, Xinrui Zhang, Shuang Ouyang
Format:	Article
Language:	English
Published:	Elsevier 2025-03-01
Subjects:	Digital washing Accounting conservatism Analyst attention Investor sentiment Executive compensation
Online Access:	http://www.sciencedirect.com/science/article/pii/S1059056025000966