Study on the Impact of Enterprise Digital Transformation on the Comparability of Accounting Information

Abstract

Based on the data of Chinas A-share listed companies from 2018 to 2022, this paper empirically examines the impact of digital
transformation on the comparability of accounting information. The digital transformation of enterprises has significantly enhanced the horizontal comparability of accounting information, and this effect is more obvious in state-owned enterprises. Mechanism analysis indicates that
the standardized application of ERP systems and the promotion of intelligent financial tools are the main driving factors, but the heterogeneity
of different technical paths may bring new comparability obstacles. The research suggests that regulatory authorities improve the implementation norms of accounting standards in the digital environment, and enterprises should establish a cross-system data governance framework.