FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4319970149> ?p ?o ?g. }

• W4319970149 endingPage "102566" @default.
• W4319970149 startingPage "102566" @default.
• W4319970149 abstract "Corporate financial fraud harms the interests of investors and affects the healthy development of the capital market. Understanding corporate financial fraud has important academic value and practical significance. Digital finance been rapidly developing over the past few years and scholars are investigating strategies for using digital finance as a tool to curb corporate financial fraud. This paper empirically examines the direct effect, intrinsic mechanism, and heterogeneous effect of digital finance on corporate financial fraud based on panel data of A-share listed corporations in China from 2011 to 2020. Results show that digital finance significantly inhibits corporate financial fraud. The breadth of coverage and depth of usage within digital finance show inhibitory effects on corporate financial fraud. This suggests that a combination of coverage and depth is needed to improve the success of digital finance on corporate financial fraud. The internal mechanisms suggest that digital finance inhibits corporate financial fraud by alleviating financing constraints, reducing corporate leverage, and decreasing agency costs. The heterogeneity analysis shows digital finance has a greater inhibitory effect for large-scale corporates, state-owned corporates, and corporates in areas with low degree of marketization. Our findings can provide reference for financial institutions, investors, analysts, and regulators to improve the quality of decision-making." @default.
• W4319970149 created "2023-02-11" @default.
• W4319970149 creator A5036224208 @default.
• W4319970149 creator A5046844707 @default.
• W4319970149 creator A5065633769 @default.
• W4319970149 creator A5088539082 @default.
• W4319970149 date "2023-05-01" @default.
• W4319970149 modified "2023-10-14" @default.
• W4319970149 title "Digital finance and corporate financial fraud" @default.
• W4319970149 cites W1838194757 @default.
• W4319970149 cites W1963859450 @default.
• W4319970149 cites W2014312299 @default.
• W4319970149 cites W2061100441 @default.
• W4319970149 cites W2079935653 @default.
• W4319970149 cites W2109263270 @default.
• W4319970149 cites W2489037866 @default.
• W4319970149 cites W2583919289 @default.
• W4319970149 cites W2617513393 @default.
• W4319970149 cites W2753326527 @default.
• W4319970149 cites W2786635901 @default.
• W4319970149 cites W2901722496 @default.
• W4319970149 cites W2911563968 @default.
• W4319970149 cites W2943908192 @default.
• W4319970149 cites W3008903046 @default.
• W4319970149 cites W3045657400 @default.
• W4319970149 cites W3045750848 @default.
• W4319970149 cites W3081742869 @default.
• W4319970149 cites W3091549485 @default.
• W4319970149 cites W3110423180 @default.
• W4319970149 cites W3121453830 @default.
• W4319970149 cites W3121786372 @default.
• W4319970149 cites W3122028149 @default.
• W4319970149 cites W3125943064 @default.
• W4319970149 cites W3132097159 @default.
• W4319970149 cites W3137080072 @default.
• W4319970149 cites W3139975196 @default.
• W4319970149 cites W3205622856 @default.
• W4319970149 cites W3208216518 @default.
• W4319970149 cites W4211158020 @default.
• W4319970149 cites W4212962662 @default.
• W4319970149 cites W4283025991 @default.
• W4319970149 cites W4283747209 @default.
• W4319970149 cites W4289868281 @default.
• W4319970149 cites W4293051520 @default.
• W4319970149 cites W4306812365 @default.
• W4319970149 doi "https://doi.org/10.1016/j.irfa.2023.102566" @default.
• W4319970149 hasPublicationYear "2023" @default.
• W4319970149 type Work @default.
• W4319970149 citedByCount "4" @default.
• W4319970149 countsByYear W43199701492023 @default.
• W4319970149 crossrefType "journal-article" @default.
• W4319970149 hasAuthorship W4319970149A5036224208 @default.
• W4319970149 hasAuthorship W4319970149A5046844707 @default.
• W4319970149 hasAuthorship W4319970149A5065633769 @default.
• W4319970149 hasAuthorship W4319970149A5088539082 @default.
• W4319970149 hasConcept C10138342 @default.
• W4319970149 hasConcept C119857082 @default.
• W4319970149 hasConcept C121955636 @default.
• W4319970149 hasConcept C139043278 @default.
• W4319970149 hasConcept C144133560 @default.
• W4319970149 hasConcept C153083717 @default.
• W4319970149 hasConcept C17744445 @default.
• W4319970149 hasConcept C191935318 @default.
• W4319970149 hasConcept C199539241 @default.
• W4319970149 hasConcept C2776208816 @default.
• W4319970149 hasConcept C39389867 @default.
• W4319970149 hasConcept C41008148 @default.
• W4319970149 hasConcept C80515813 @default.
• W4319970149 hasConceptScore W4319970149C10138342 @default.
• W4319970149 hasConceptScore W4319970149C119857082 @default.
• W4319970149 hasConceptScore W4319970149C121955636 @default.
• W4319970149 hasConceptScore W4319970149C139043278 @default.
• W4319970149 hasConceptScore W4319970149C144133560 @default.
• W4319970149 hasConceptScore W4319970149C153083717 @default.
• W4319970149 hasConceptScore W4319970149C17744445 @default.
• W4319970149 hasConceptScore W4319970149C191935318 @default.
• W4319970149 hasConceptScore W4319970149C199539241 @default.
• W4319970149 hasConceptScore W4319970149C2776208816 @default.
• W4319970149 hasConceptScore W4319970149C39389867 @default.
• W4319970149 hasConceptScore W4319970149C41008148 @default.
• W4319970149 hasConceptScore W4319970149C80515813 @default.
• W4319970149 hasFunder F4320321001 @default.
• W4319970149 hasFunder F4320321106 @default.
• W4319970149 hasFunder F4320321543 @default.
• W4319970149 hasFunder F4320327557 @default.
• W4319970149 hasLocation W43199701491 @default.
• W4319970149 hasOpenAccess W4319970149 @default.
• W4319970149 hasPrimaryLocation W43199701491 @default.
• W4319970149 hasRelatedWork W2350774003 @default.
• W4319970149 hasRelatedWork W2351897972 @default.
• W4319970149 hasRelatedWork W2354037468 @default.
• W4319970149 hasRelatedWork W2355735029 @default.
• W4319970149 hasRelatedWork W2361161792 @default.
• W4319970149 hasRelatedWork W2737696147 @default.
• W4319970149 hasRelatedWork W2785228659 @default.
• W4319970149 hasRelatedWork W3136194594 @default.
• W4319970149 hasRelatedWork W4247626558 @default.
• W4319970149 hasRelatedWork W4381280689 @default.

• next