研究论文
Can Digital Transformation Curb Abnormal Related Party Transactions in Enterprises? Evidence from Real Digital Capabilities and Classified Related Party Transactions
Yu Rain Tong, Jinyi Wu, Jing Guo, Yanqiu Wei, Yinxia Li
Guangzhou College of Commerce China University of Geosciences (Beijing) Tianjin University of Commerce
来源Emerging Markets Finance and Trade
年份2026
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经济 / 管理Auditing, Earnings Management, Governance
Corporate Finance and Governance · Corporate Insolvency and Governance
参考文献 30
The Transformation of Corporate Governance in Emerging Markets: Reform, Convergence, and Diversity
被引 15Thomas Clarke · Emerging Markets Finance and Trade · 2015
Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models
被引 12,787Michael E. Sobel · Sociological Methodology · 1982
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
被引 4,252Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996
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