Tze San Ong

Digital Transformation and Environmental Pillar of ESG ‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC. Based on...

Impact of Rural Corporate Governance Structure Improvement on Audit Quality in the Context of Digital Transformation of China

Based on empirical data from 1,826 rural enterprises during 2019-2023, this study systematically examines the promoting effect and working mechanism of corporate governance structure adjustment on audit quality in the context of digital transformation. The findings reveal that di...

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have...