skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Does Fintech Development Reduce Corporate Earnings Management? Evidence from China

Sustainability, 2022-12, Vol.14 (24), p.16647 [Peer Reviewed Journal]

COPYRIGHT 2022 MDPI AG ;2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su142416647

Full text available

Citations Cited by
  • Title:
    Does Fintech Development Reduce Corporate Earnings Management? Evidence from China
  • Author: Zhan, Weiwei ; Jing, Hao
  • Subjects: Accounting ; Artificial intelligence ; Asymmetry ; Bank technology ; Capital markets ; Commercial banks ; Communication ; Corporate governance ; Earnings management ; Economics ; Efficiency ; Financial markets ; Friction ; Heterogeneity ; Hypotheses ; Innovations ; Profits ; R&D ; Research & development ; Stock exchanges ; Stockholders ; Supervision
  • Is Part Of: Sustainability, 2022-12, Vol.14 (24), p.16647
  • Description: This paper takes A-share companies listed on the Shanghai and Shenzhen stock exchanges from 2011 to 2020 as the research object and empirically tests the impact of fintech development on corporate earnings management and its mechanism. It is found that fintech development significantly reduces corporate earnings management. This conclusion still holds after a series of robustness tests. The mechanism test shows that fintech development reduces corporate earnings management by alleviating information asymmetry and easing corporate financing constraints. A heterogeneity test shows that fintech development has a greater effect on reducing earnings management in non-state-owned enterprises, small-scale enterprises and enterprises with low profitability, as well as enterprises in non-eastern China and regions with low marketization levels. This study clarifies the impact of fintech development on the field of micro corporate governance and provides rewarding policy implications for reducing corporate earnings management behavior, improving the level of corporate governance and facilitating the high-quality development of the capital market.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2071-1050
    EISSN: 2071-1050
    DOI: 10.3390/su142416647
  • Source: GFMER Free Medical Journals
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait