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Digital transformation and corporate governance efficiency: insights from Chinese listed companies' experiential data

Sai Xie et al.

International Journal of Management Practice2026https://doi.org/10.1504/ijmp.2026.152117article
AJG 1
Weight
0.50

What the paper says

This study explores how digital transformation influences corporate governance efficiency in Chinese listed firms. Drawing on agency theory and information processing theory, we examine how digital tools enhance board oversight and internal control quality. Using panel data from 1,200 A-share companies between 2018 and 2022, we construct firm-level digital transformation indicators based on annual report disclosures. Fixed-effects regression results show that digital transformation improves governance efficiency by enhancing transparency and information accessibility. Further, we identify moderating effects from executive digital literacy and firm scale. Our findings contribute to the literature by revealing a digital governance mechanism in emerging markets, expanding traditional governance theory into the digital era. The study also offers practical insights for firms and policymakers seeking to strengthen governance through digital strategies.

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https://doi.org/https://doi.org/10.1504/ijmp.2026.152117

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@article{sai2026,
  title        = {{Digital transformation and corporate governance efficiency: insights from Chinese listed companies' experiential data}},
  author       = {Sai Xie et al.},
  journal      = {International Journal of Management Practice},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijmp.2026.152117},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.