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Digital finance and corporate financial fraud
14 references·16 citing·51 second hopsampled
Digital finance and corporate financial fraud (2023)Digital finance and corporate financial f…How does digital finance influence green technology innovation in China? Evidence from the financing constraints perspective (2022)How does digital finance infl…Environmental decentralization, digital finance and green technology innovation (2022)Environmental decentralizatio…Effects of Digital Finance on Green Innovation considering Information Asymmetry: An Empirical Study Based on Chinese Listed Firms (2022)Effects of Digital Finance on…Does digital transformation matter for corporate risk-taking? (2022)Does digital transformation m…Does digital finance promote the green innovation of China's listed companies? (2022)Does digital finance promote …Fintech and access to finance (2021)Fintech and access to financeDoes bank FinTech reduce credit risk? Evidence from China (2020)Does bank FinTech reduce cred…The Role of Technology in Mortgage Lending (2019)The Role of Technology in Mor…CEO Gender, Ethical Leadership, and Accounting Conservatism (2014)CEO Gender, Ethical Leadershi…Corporate environmental disclosure, corporate governance and earnings management (2010)Corporate environmental discl…Financial Constraints Risk (2006)Financial Constraints RiskPredicting Earnings Management: The Case of Earnings Restatements (2003)Predicting Earnings Managemen…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…The impact of ESG rating divergence on stock price crash risk (2025)The impact of ESG rating dive…How does digital finance drive energy transition? A green investment-based perspective (2025)How does digital finance driv…The impact of the integration of the digital economy and the real economy on the risk of stock price collapse (2024)The impact of the integration…The impact of digital inclusive finance on ESG disputes: Evidence from Chinese non-financial listed companies (2024)The impact of digital inclusi…The impact of digital inclusive finance on agricultural economic resilience (2024)The impact of digital inclusi…How does digital transformation drive innovation in Chinese agribusiness: Mechanism and micro evidence (2024)How does digital transformati…Green finance and corporate green innovation (2024)Green finance and corporate g…Digital finance and industrial structure upgrading: Evidence from Chinese counties (2024)Digital finance and industria…Can the enterprise intelligent transformation promote accounting information transparency? Pressure from media attention (2024)Can the enterprise intelligen…Big data development and enterprise ESG performance: Empirical evidence from China (2024)Big data development and ente…The impact of digital transformation on enterprise green innovation (2023)The impact of digital transfo…Research on the impact of the integration of digital economy and real economy on enterprise green innovation (2023)Research on the impact of the…Effects of climate policy uncertainty on green innovation in Chinese enterprises (2023)Effects of climate policy unc…Digital finance and stock price crash risk (2023)Digital finance and stock pri…Corporate ESG rating divergence and excess stock returns (2023)Corporate ESG rating divergen…A study of the impact of digital inclusive finance on firm value from the perspective of financing constraints (2023)A study of the impact of digi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Diagnostic and Statistical Manual of Mental Disorders (2013)The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016)Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2017)CEO Wrongdoing: A Review of Pressure, Opportunity, and Rationalization (2018)Information Production and Capital Allocation: Decentralized versus Hierarchical Firms (2002)Household Finance (2006)Fintech, regulatory arbitrage, and the rise of shadow banks (2018)Fintech and banking: What do we know? (2019)On the Rise of FinTechs: Credit Scoring Using Digital Footprints (2019)Predictably Unequal? The Effects of Machine Learning on Credit Markets (2021)Specification Tests in Econometrics (1978)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Impact of Green financing, FinTech, and financial inclusion on energy efficiency (2021)Riding the FinTech innovation wave: FinTech, patents and bank performance (2021)Does the bank’s FinTech innovation reduce its risk-taking? Evidence from China’s banking industry (2022)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)Financing Constraints and Corporate Investment (1988)Common risk factors in the returns on stocks and bonds (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)… and the Cross-Section of Expected Returns (2015)Policy Uncertainty and Corporate Investment (2015)Demand for green finance: Resolving financing constraints on green innovation in China (2021)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)Law and Finance (1998)Can Fintech development pave the way for a transition towards low-carbon economy: A global perspective (2021)Digital finance and sustainable development: Evidence from environmental inequality in China (2022)Effect of digital inclusive finance on common prosperity and the underlying mechanisms (2023)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Impact of digital finance on financial inclusion and stability (2018)On the Fintech Revolution: Interpreting the Forces of Innovation, Disruption, and Transformation in Financial Services (2018)Effect of digital transformation on enterprises' green innovation: Empirical evidence from listed companies in China (2023)Managerial incentives and risk-taking☆ (2005)CEO gender, corporate risk-taking, and the efficiency of capital allocation (2016)Breaking barriers to innovation: The power of digital transformation (2022)Digital transformation and firm cost stickiness: Evidence from China (2022)The Financing of Research and Development (2002)Firms' digitalization in manufacturing and the structure and direction of green innovation (2023)How do ESG affect the spillover of green innovation among peer firms? Mechanism discussion and performance study (2023)The effect of digital transformation on real economy enterprises’ total factor productivity (2023)
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References

  • 2006Financial Constraints Risk3,702 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2019The Role of Technology in Mortgage Lending1,180 cited
  • 2022Environmental decentralization, digital finance and green technology innovation822 cited
  • 2022How does digital finance influence green technology innovation in China? Evidence from the financing constraints perspective591 cited
  • 2021Fintech and access to finance521 cited
  • 2020Does bank FinTech reduce credit risk? Evidence from China498 cited
  • 2022Does digital transformation matter for corporate risk-taking?494 cited
  • 2014CEO Gender, Ethical Leadership, and Accounting Conservatism460 cited
  • 2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
  • 2010Corporate environmental disclosure, corporate governance and earnings management362 cited
  • 2022Effects of Digital Finance on Green Innovation considering Information Asymmetry: An Empirical Study Based on Chinese Listed Firms341 cited
  • 2022Does digital finance promote the green innovation of China's listed companies?292 cited

Cited by

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  • 2023Research on the impact of the integration of digital economy and real economy on enterprise green innovation269 cited
  • 2023Effects of climate policy uncertainty on green innovation in Chinese enterprises261 cited
  • 2023Corporate ESG rating divergence and excess stock returns207 cited
  • 2023The impact of digital transformation on enterprise green innovation197 cited
  • 2024Digital finance and industrial structure upgrading: Evidence from Chinese counties98 cited
  • 2024The impact of digital inclusive finance on agricultural economic resilience86 cited
  • 2024Green finance and corporate green innovation83 cited
  • 2023Digital finance and stock price crash risk59 cited
  • 2025How does digital finance drive energy transition? A green investment-based perspective58 cited
  • 2024The impact of the integration of the digital economy and the real economy on the risk of stock price collapse54 cited
  • 2024Big data development and enterprise ESG performance: Empirical evidence from China51 cited
  • 2024The impact of digital inclusive finance on ESG disputes: Evidence from Chinese non-financial listed companies48 cited
  • 2025The impact of ESG rating divergence on stock price crash risk45 cited
  • 2023A study of the impact of digital inclusive finance on firm value from the perspective of financing constraints42 cited
  • 2024Can the enterprise intelligent transformation promote accounting information transparency? Pressure from media attention41 cited
  • 2024How does digital transformation drive innovation in Chinese agribusiness: Mechanism and micro evidence40 cited