Corporate digital transformation and cost of equity capital

This paper examines the impact of corporate digital transformation on the cost of equity capital. The results indicate that corporate digital transformation significantly reduces the cost of equity capital. Mechanism tests find that digital transformation can reduce the cost of equity capital by imp...

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Bibliographic Details
Main Authors: Li Ji, Wei Jiang, Bofu Deng
Format: Article
Language:English
Published: Taylor & Francis Group 2024-10-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2025.2469707
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