Does digital finance affect the comparability of accounting information?

We analyse Chinese A-share listed firms from 2011 to 2023 to examine the association between digital finance and accounting information comparability. The findings show a positive association, more pronounced among non-state-owned enterprises, firms led by overconfident chief executive officers, and firms in regions with weaker financial regulation. Mechanism analyses suggest that the association is consistent with stronger internal control quality and lower levels of earnings management. This study extends the literature on digital finance and accounting information quality, and the findings provide policy implications for improving financial transparency and digital governance.