The literature has rarely provided a systematic
Research gap analysis derived from 3 economics papers in our local library.
The gap
The literature has rarely provided a systematic explanatory framework for how digital transformation alters risk-taking behavior between banks and enterprises. - There is a lack of understanding of the impact of corporate risk-taking on ban
Evidence profile
Stated in the limitations and cells research gap and cells future research sections of the source papers, classified as general, spanning 2 journals.
Research trend
Established — well-defined area with open sub-problems.
Supporting evidence — 3 representative gaps
- Does digital transformation reduce corporate financial risks? A dual perspective of internal disclosure and external supervision (2026) · Transformations in business & economics · doi
Despite the contributions of this study, several limitations remain, and further expansion and improvement are needed. First, from a management and regulatory perspective, this study examines how digital transformation impacts corporate financial risks through internal and external supervision. Future research can expand this analysis by exploring the mechanisms of risk avoidance from a value creation perspective, such as investigating the effects of digital transformation on innovation capabilities and supply chain efficiency. Second, this study employs text analysis to measure digital transformation indicators; however, this method may be influenced by factors such as corporate characteristics and the policy environment. Therefore, future research could explore more objective and robust measures of digital transformation, such as statistical data on asset size or enterprise surveys. Third, the sample data selection in this study has certain limitations, and may not fully reflect the impact of digital transformation on corporate financial risks outside of China. Future studies could incorporate listed companies from other countries or regions with advanced digital transformation to enhance the generalizability and robustness of the findings.
generalstated in limitationsevidence 5/5Keywords: digital transformation corporate future limitations perspective financial risks despite contributions several remain further expansion improvement - How Enterprise Digital Transformation Reshapes Risk Sharing between Banks and Enterprises: Based on Multiperiod DID Analysis (2026) · Transformations in business & economics · doi
The literature has rarely provided a systematic explanatory framework for how digital transformation alters risk-taking behavior between banks and enterprises. - There is a lack of understanding of the impact of corporate risk-taking on bank risk-taking before and after digital transformation.
generalstated in cells research gapevidence 5/5Keywords: literature has rarely provided systematic explanatory framework digital - Pengaruh Transformasi Digital dan Karakteristik Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di BEI pada Periode 2020-2023) (2026) · Jurnal EMT KITA · doi
Future research can investigate the impact of digital transformation on audit report lag in other industries. - Future studies can explore the role of other company characteristics in influencing audit report lag. - Future research can examine the effects of digital transformation on audit quality and efficiency.
generalstated in cells future researchevidence 5/5Keywords: future research investigate impact digital transformation audit report
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