Exploring the financial impact of digital transformation: A comprehensive analysis on firms

This study aims for an in-depth exploration into the effects of digital transformation on firms’ financial performance and how this impact can be measured. The research employs a two-stage method to evaluate firms’ digitalization processes. In the first stage, keywords related to digitalization are...

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Main Authors: Melih Sefa Yavuz, Hasan Sadık Tatlı, Gözde Bozkurt
Format: Article
Language:English
Published: Elsevier 2025-09-01
Series:Journal of Innovation & Knowledge
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Online Access:http://www.sciencedirect.com/science/article/pii/S2444569X25001404
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author Melih Sefa Yavuz
Hasan Sadık Tatlı
Gözde Bozkurt
author_facet Melih Sefa Yavuz
Hasan Sadık Tatlı
Gözde Bozkurt
author_sort Melih Sefa Yavuz
collection DOAJ
description This study aims for an in-depth exploration into the effects of digital transformation on firms’ financial performance and how this impact can be measured. The research employs a two-stage method to evaluate firms’ digitalization processes. In the first stage, keywords related to digitalization are extracted from annual reports through text mining, and digital transformation strategies in five different sectors are analyzed. Based on these analyses, the return of digitalization (ROD) ratio is developed to assess the effects of digital transformation. In the second stage, a panel data analysis is conducted to examine the impact of digitalization and the ROD ratio on a firm’s performance. The research findings clearly indicate that digital transformation generates positive effects on firms’ financial performance. It also appears that digitalization provides a competitive advantage, particularly in areas such as operational efficiency and brand value. Firms with a high ROD ratio, which can be used as an indicator of digital transformation investments, demonstrate stronger financial performance. The ROD ratio has emerged as a critical indicator that effectively measures the financial outcomes of digital transformation.
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institution Kabale University
issn 2444-569X
language English
publishDate 2025-09-01
publisher Elsevier
record_format Article
series Journal of Innovation & Knowledge
spelling doaj-art-b3a04f4cda594e508a5bbbb5ff4d47552025-08-25T04:14:37ZengElsevierJournal of Innovation & Knowledge2444-569X2025-09-0110510079510.1016/j.jik.2025.100795Exploring the financial impact of digital transformation: A comprehensive analysis on firmsMelih Sefa Yavuz0Hasan Sadık Tatlı1Gözde Bozkurt2Department of Finance and Banking, Istanbul Beykent University, Cihangir District, Sıraselviler St. No:65, Beyoğlu, Istanbul; Corresponding author.Department of Management Information Systems, Istanbul Galata University., Evliya Celebi District Mesrutiyet St. No:62 Beyoğlu, IstanbulDepartment of Economics, Istanbul Beykent University, Ayazaga District, Hadim Koruyolu St. No:19, Sariyer, IstanbulThis study aims for an in-depth exploration into the effects of digital transformation on firms’ financial performance and how this impact can be measured. The research employs a two-stage method to evaluate firms’ digitalization processes. In the first stage, keywords related to digitalization are extracted from annual reports through text mining, and digital transformation strategies in five different sectors are analyzed. Based on these analyses, the return of digitalization (ROD) ratio is developed to assess the effects of digital transformation. In the second stage, a panel data analysis is conducted to examine the impact of digitalization and the ROD ratio on a firm’s performance. The research findings clearly indicate that digital transformation generates positive effects on firms’ financial performance. It also appears that digitalization provides a competitive advantage, particularly in areas such as operational efficiency and brand value. Firms with a high ROD ratio, which can be used as an indicator of digital transformation investments, demonstrate stronger financial performance. The ROD ratio has emerged as a critical indicator that effectively measures the financial outcomes of digital transformation.http://www.sciencedirect.com/science/article/pii/S2444569X25001404O33L20L25M15
spellingShingle Melih Sefa Yavuz
Hasan Sadık Tatlı
Gözde Bozkurt
Exploring the financial impact of digital transformation: A comprehensive analysis on firms
Journal of Innovation & Knowledge
O33
L20
L25
M15
title Exploring the financial impact of digital transformation: A comprehensive analysis on firms
title_full Exploring the financial impact of digital transformation: A comprehensive analysis on firms
title_fullStr Exploring the financial impact of digital transformation: A comprehensive analysis on firms
title_full_unstemmed Exploring the financial impact of digital transformation: A comprehensive analysis on firms
title_short Exploring the financial impact of digital transformation: A comprehensive analysis on firms
title_sort exploring the financial impact of digital transformation a comprehensive analysis on firms
topic O33
L20
L25
M15
url http://www.sciencedirect.com/science/article/pii/S2444569X25001404
work_keys_str_mv AT melihsefayavuz exploringthefinancialimpactofdigitaltransformationacomprehensiveanalysisonfirms
AT hasansadıktatlı exploringthefinancialimpactofdigitaltransformationacomprehensiveanalysisonfirms
AT gozdebozkurt exploringthefinancialimpactofdigitaltransformationacomprehensiveanalysisonfirms