Sep 2026· World Economics· 0 citations· 52 references
Abstract
This study investigates the impact of government accounting supervision on the adoption of supply chain finance (SCF) among Chinese listed firms. Using a difference‐in‐differences (DID) approach and a comprehensive dataset spanning 1999 to 2022, we find robust evidence that government accounting supervision significantly promotes the adoption of SCF. This relationship remains resilient across a battery of robustness checks, including parallel trend analysis, propensity score matching (PSM‐DID), placebo tests, and alternative sample specifications. Mechanism analysis reveals that the positive impact of government accounting supervision is primarily driven by enhanced supply chain transparency and the suppression of abnormal related‐party transactions. Furthermore, cross‐sectional analyses reveal that this effect is more pronounced in firms with higher supplier concentration or those lacking political connections. Overall, our findings offer important insights into the role of institutional oversight in fostering financial innovation and enhancing supply chain sustainability.
This study examines how corporate governance (CG) and integrated reporting (IR) are associated with firm value and whether IR moderates the relationship between CG and firm value. Based on the agency theory and signaling theory, the results show that CG leads to improved monitoring, accountability, and strategic manage...
In recent years, the short-selling mechanism has had an important influence on corporate financing, corporate governance, and audit behavior. Utilizing the 2010 launch of China's margin trading and short-selling pilot as a quasi-natural experiment, a staggered difference-in-differences (DID) framework was utilized to i...
Yan-Ran Yu· Scientific Journal of Econom...· 0 citations
: Using a sample of China’s A -share listed companies from 2018 to 2024, focuses on accounting information transparency as the core variable, deeply explores its direct impact on corporate financing constraints, and innovatively incorporates two key dimensions of audit opinions and ownership structure to systematically...
Zi-Qing Yang· Proceedings of the 1st Inter...· 0 citations
Information transparency serves as the foundation for the healthy operation of capital markets and a critical determinant of resource allocation efficiency and investor protection. This study employs China's formal implementation of the securities lending and borrowing system in 2013 as a quasi-natural experiment, util...
Yan-Dan Chen· Scientific Journal of Econom...· 0 citations
This study examines the influence of the cost of debt, managerial overconfidence, and institutional shareholding on Environmental, Social, and Governance (ESG) performance among firms listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, the study analyzes 85 firms with available ESG scores in 20...
Using panel data on Chinese A‐share listed firms from 2016 to 2023, we investigate whether the establishment of a personal data protection system (PDPS) influences stock price synchronicity. We propose a precision‐cost trade‐off framework: PDPS may raise synchronicity by increasing compliance costs or lower it by imp...
Wan-Yi Chen, Ying Wang, Hao Ren· International Journal of Fin...· 0 citations
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