Electronic Resource

Article - Does Readability of Digital Transformation Information Disclosure Affect Asset Mispricing? A Signaling Theory Perspective Volume 12, Nomor 2 123–147

---

This study examines the impact of the readability of corporate digital trans-
formation disclosures on asset mispricing. Digital transformation for enter-
prises represents a profound process of organizational change, significantly

affecting internal value enhancement and external stakeholders. However, the

issue of information asymmetry during the digital transformation process at-
tracts great attention. Based on signaling theory, this paper constructs a rea-
dability index for corporate disclosures on digital transformation through text

analysis and empirically examines its subsequent impact on asset mispricing.
Our findings suggest that highly readable disclosure on digital transformation

reduces information asymmetry, thereby alleviating asset mispricing significant-
ly, with media attention and technological intensity playing roles of modera-
tors in the signaling environment. This research provides theoretical support

and practical guidance for corporate digital transformation and disclosure
strategies, contributing to investor decision-making and fostering the healthy
development of capital markets.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

332.63221 DIN d

Penerbit

: Scientific Research Publishing (SCIRP)., 2023

Deskripsi Fisik

-

Bahasa

English

ISBN/ISSN

2162-2086

Klasifikasi

332.63221 DIN d

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

Volume 12, Nomor 2 123–147

Subjek

-

Info Detail Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar