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Information accessibility, accounting manipulation, and sustainable development of digital enterprises: Based on double moderating effect model and panel PSM-DID method

A theoretical mechanism was analyzed from the micro perspective of the enterprise to explore how information accessibility moderates the effect of accounting manipulation on the sustainable development of digital enterprises. Using data from 1200 listing digital enterprises in China and the DEA-Malm...

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Detalles Bibliográficos
Autores principales: Wu, Shujuan, Li, Minmin, Xiao, Jianhua, Tang, Jianhua
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10065253/
https://www.ncbi.nlm.nih.gov/pubmed/37000894
http://dx.doi.org/10.1371/journal.pone.0283843