Work

Data governance, financial environmental regulation, and enterprise digital transformation

Year: 2025

Type: article

Abstract: This study, based on data from listed companies and provinces between 2015 and 2023, examines the relationships among data governance, financial environmental regulation, and enterprise digital transformation. The research finds that both data governance and financial environmental regulation have a positive impact on enterprise digital transformation. Further analysis reveals that the effects of data governance and financial environmental regulation on digital transformation vary among enterprises with different levels of innovation capability. In addition, the financial environmental regulation significantly moderates the relationship between data governance and digital transformation; notably, the influence of data governance on digital transformation is more pronounced in environments with stringent financial regulation.

Source: Finance research letters

DOI: 10.1016/j.frl.2025.109274

Authors: Yijia Yu, Huiyu Chen, Nijie Xu

Institutions: UNSW Sydney, Duke Kunshan University, The University of Melbourne

Language: English

Topic: Digital Economy and Transformation

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

Estimated APC paid: $3,730