Information accessibility, accounting manipulation, and sustainable development of digital enterprises: Based on double moderating effect model and panel PSM-DID method

• Shujuan Wu ,

  Contributed equally to this work with: Shujuan Wu, Minmin Li, Jianhua Xiao, Jianhua Tang

  Roles Conceptualization, Writing – original draft

  * E-mail: jane333444@126.com

  Affiliation Economy and Management College, Wuyi University, Jiangmen, China

  https://orcid.org/0000-0002-7789-3519

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• Minmin Li ,

  Contributed equally to this work with: Shujuan Wu, Minmin Li, Jianhua Xiao, Jianhua Tang

  Roles Data curation, Investigation

  Affiliation Economy and Management College, Wuyi University, Jiangmen, China

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• Jianhua Xiao ,

  Contributed equally to this work with: Shujuan Wu, Minmin Li, Jianhua Xiao, Jianhua Tang

  Roles Formal analysis, Methodology, Writing – review & editing

  Affiliation Economy and Management College, Wuyi University, Jiangmen, China

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• Jianhua Tang

  Contributed equally to this work with: Shujuan Wu, Minmin Li, Jianhua Xiao, Jianhua Tang

  Roles Visualization, Writing – review & editing

  Affiliation Economy and Management College, Wuyi University, Jiangmen, China

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