Research on the Impact of Digital Technology Innovation on Corporate Earnings Management

Abstract

This paper takes the A-share listed companies in Shanghai and Shenzhen from 2007 to 2023 as the research object to empirically study the impact of digital technology innovation on corporate earnings management and its mechanism. It is found that digital technology innovation can significantly inhibit corporate earnings management behaviors. Mechanism analysis reveals that strengthening the sustainable development orientation and reducing the degree of information asymmetry are the keys to the emergence of the governance effect of digital technology innovation. The above findings enrich the research on the economic consequences of digital technology innovation and the influencing factors of earnings management, and provide new empirical evidence and practical insights for promoting the governance effect of the digital economy and improving the quality of corporate earnings.