The Impact and Spillover Effect of Digital Transformation on Enterprise Accounting Conservatism

Lu Guanyan, Li Bingxiang, Lin Binghong

Journal of Systems Science and Mathematical Sciences ›› 2026

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中国科学院数学与系统科学研究院期刊网
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Journal of Systems Science and Mathematical Sciences ›› 2026 DOI: 10.12341/jssms251052

The Impact and Spillover Effect of Digital Transformation on Enterprise Accounting Conservatism

  • Lu Guanyan1, Li Bingxiang2, Lin Binghong3
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{{article.zuoZheEn_L}}. {{article.title_en}}. Journal of Systems Science and Mathematical Sciences, 2026 https://doi.org/10.12341/jssms251052

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