Xiongyuan, Wang; Bu, Luofan; Peng, Xuan - In: China journal of accounting studies 9 (2021) 3, pp. 333-359
This study aims at addressing the economic consequences of the adoption of the Internet of Things (IoT) in China. As the fundamental technology for the next-generation information technology, IoT is supposed to have the most profound and comprehensive influence on both business operation and...