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How FinTech improves financial reporting quality? Evidence from earnings management
16 references·14 citing·33 second hop
How FinTech improves financial reporting quality? Evidence from earnings management (2023)How FinTech improves financial reporting …The impact of the FinTech revolution on the future of banking: Opportunities and risks (2022)The impact of the FinTech rev…Digitalization and sustainable development: How could digital economy development improve green innovation in China? (2022)Digitalization and sustainabl…The Role of Technology in Mortgage Lending (2019)The Role of Technology in Mor…The impact of digital finance on household consumption: Evidence from China (2019)The impact of digital finance…How Valuable Is FinTech Innovation? (2018)How Valuable Is FinTech Innov…CEO tenure and earnings management (2014)CEO tenure and earnings manag…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Financial Constraints Risk (2006)Financial Constraints RiskThe economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Fintech development and corporate financial policy: Evidence from corporate financing and investment (2025)Fintech development and corpo…Financial technology and climate risks in the financial market (2025)Financial technology and clim…Emerging technologies in finance: challenges for a sustainable finance (2025)Emerging technologies in fina…The impact of FinTech technology on financial stability of the UAE (2024)The impact of FinTech technol…The effect of financial reporting quality on earnings quality of industrial companies (2024)The effect of financial repor…Nexus between corporate governance and FinTech disclosure: a comparative study between conventional and Islamic banks (2024)Nexus between corporate gover…Impact of environmental, social, and governance rating disagreement on real earnings management in Chinese listed companies (2024)Impact of environmental, soci…Fintech, information heterogeneity, and the regional distribution effects of corporate financing constraints (2024)Fintech, information heteroge…Fintech development, corporate tax avoidance and firm value (2024)Fintech development, corporat…Fintech and corporate risk-taking: Evidence from China (2024)Fintech and corporate risk-ta…Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter? (2024)Financial fraud detection for…Can the registration system reform improve the disclosure quality?——Evidence from the ChiNext board (2024)Can the registration system r…Can FinTech promote enterprise cross-region investment? ——Evidence from China (2024)Can FinTech promote enterpris…Public data access and stock price synchronicity: Evidence from China (2023)Public data access and stock …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Common risk factors in the returns on stocks and bonds (1993)… and the Cross-Section of Expected Returns (2015)Policy Uncertainty and Corporate Investment (2015)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2006Financial Constraints Risk3,702 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2019The Role of Technology in Mortgage Lending1,180 cited
  • 2019The impact of digital finance on household consumption: Evidence from China961 cited
  • 2022Digitalization and sustainable development: How could digital economy development improve green innovation in China?845 cited
  • 2018How Valuable Is FinTech Innovation?818 cited
  • 2014CEO tenure and earnings management738 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2022The impact of the FinTech revolution on the future of banking: Opportunities and risks688 cited
  • Cited by

    • 2023Public data access and stock price synchronicity: Evidence from China62 cited
    • 2024Fintech and corporate risk-taking: Evidence from China53 cited
    • 2024Can FinTech promote enterprise cross-region investment? ——Evidence from China40 cited
    • 2024Impact of environmental, social, and governance rating disagreement on real earnings management in Chinese listed companies40 cited
    • 2025Financial technology and climate risks in the financial market34 cited
    • 2024Nexus between corporate governance and FinTech disclosure: a comparative study between conventional and Islamic banks31 cited
    • 2024The effect of financial reporting quality on earnings quality of industrial companies28 cited
    • 2025Emerging technologies in finance: challenges for a sustainable finance26 cited
    • 2024Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter?21 cited
    • 2024Fintech, information heterogeneity, and the regional distribution effects of corporate financing constraints19 cited
    • 2025Fintech development and corporate financial policy: Evidence from corporate financing and investment18 cited
    • 2024Fintech development, corporate tax avoidance and firm value18 cited
    • 2024The impact of FinTech technology on financial stability of the UAE17 cited
    • 2024Can the registration system reform improve the disclosure quality?——Evidence from the ChiNext board17 cited