Taking China's A-share listed companies in 2015 to 2022 as the research samples,the impact of digital transformation of enterprises on the earning quality and its internal mechanism.The study found that the digital transformation of enterprises has a significant positive impact on the earning quality.This conclusion remains true after controlling for the endogeneity and conducting the robustness test.Mechanism analysis shows that the digital transformation of enterprises can promote the improvement of the earning quality by improving the accounting robustness,and the network attention can play a positive regulatory role in the relationship between the digital transformation of enterprises and the earning quality.Heterogeneity analysis shows that the promoting effect of enterprise digital transformation on earning quality is heterogeneous,and has a more significant promoting effect on state-owned enterprises and non-dual enterprises,and decreases on the digital transformation of enterprises in the growth period,maturity period and decline period.Further research shows that the promotion effect of digital transformation earning quality has spillover effect between regions;the economic consequence analysis shows that the digital transformation not only helps to promote the improvement of earning quality,but also helps to improve the enterprise value.
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