Enterprise digital transformation and earnings smoothing-Dual perspectives based on costs and oversight

Finance research letters 2026

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Authors: Xiaomei Liu, Yun Tang

DOI: 10.1016/j.frl.2026.109920

Cited by: 1

References: 15

Fields of Study & Subjects

Financial Reporting and XBRL Auditing Earnings Management Governance Robotic Process Automation Applications

References 15