The Impact of Pilot Applications of Electronic Accounting Archive Systems on the Information Disclosure Quality of Listed Companies

Ningxin Jiang

doi:10.54254/2754-1169/2026.LD34714

Abstract

Under the background where the digital transformation of enterprises is deepening and the quality of information disclosure is becoming increasingly crucial for the development of the capital market; the policy pilot of the electronic accounting archive system provides an opportunity to study the economic consequences of technological application. This study focuses on this topic and explores its short-term impact on the quality of information disclosure by listed companies. As the sample, the study selected 39 A-share pilot-listed companies and analyzed the changes in the disclosure quality assessment scores of these companies before and after the pilot period, based on the pilot year and industry classification. The results show that, after the system was applied, the quality scores of most enterprises' information disclosure increased (indicating a decline in quality), with the decline rate of the early pilot enterprises in 2020 (33.3%), being much higher than that of the expanded pilot enterprises in 2022 (1.25%). Moreover, there was significant industry heterogeneity. The decline was the greatest in the scientific and technological service industry, the smallest in the financial industry, and only real estate industry had an improvement in quality. The research has broken through the traditional assumption that the immediate application of technology can enhance information transparency. It has revealed the short-term negative effects of digital transformation and provided important references for policy formulation and for enterprises to smoothly navigate through the transitional period.

Keywords: Digital transformation , electronic accounting archive system , information disclosure quality

Article Information

Received: 19 March 2026

Published: 23 June 2026

DOI: https://doi.org/10.54254/2754-1169/2026.LD34714

Article Type: Research Article

Cite this article

Jiang,N. (2026). The Impact of Pilot Applications of Electronic Accounting Archive Systems on the Information Disclosure Quality of Listed Companies. Advances in Economics, Management and Political Sciences,275,48-54.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

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About this Volume

Volume Title: AEMPS Vol.275

Part of Series: Advances in Economics, Management and Political Sciences

ISSN: 2754-1169 (Print) / 2754-1177 (Online)

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