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Does corporate digitalization improve disclosure quality?

Mingzhi Hu (School of Management, Chinese Academy of Housing and Real Estate, Zhejiang University of Technology, Hangzhou, China)
Yinxin Su (School of Public Affairs, Zhejiang University, Hangzhou, China)
Xiaofen Yu (School of Management, Chinese Academy of Housing and Real Estate, Zhejiang University of Technology, Hangzhou, China)

Internet Research

ISSN: 1066-2243

Article publication date: 21 June 2024




This study investigates the potential association between corporate digitization and disclosure quality, and how this relationship is moderated by non-state ownership and institutional environment.


Drawing on signaling theory and factors that affect disclosure quality, the authors developed a framework to study how corporate digitization is associated with disclosure quality. The proposed framework was empirically tested using a comprehensive analysis that integrated corporate-level data on digitalization, disclosure quality, and ownership structure, with regional-level data on the institutional environment. The authors employed linear panel regression models with fixed effects.


The authors found that corporate digitization is significantly and positively associated with higher disclosure quality. This positive association is particularly pronounced for non-state-owned enterprises compared to state-owned enterprises. Additionally, an improvement in the institutional environment strengthens the positive relationship between digitization and disclosure quality.


This work contributes to the literature on corporate digitization by empirically investigating its impact on disclosure quality. The study also extends previous research by considering the moderating roles of ownership structure and institutional environment on the digitization-disclosure quality relationship.



We thank the editorial office and the referees for their invaluable comments and suggestions. We also thank the session participants at the 7th Thought Leaders' Conference of Marketing Science and Innovation (MSI 2023) and Internet Research Special Issue Academic Conference for their feedback. We acknowledge the support from the National Natural Science Foundation of China (72104088, 72274176, 72074097, and 72174181) and the China Scholarship Council (202308330153).


Hu, M., Su, Y. and Yu, X. (2024), "Does corporate digitalization improve disclosure quality?", Internet Research, Vol. ahead-of-print No. ahead-of-print.



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