Digital transformation and bank transparency: Evidence from China

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-09-21 DOI:10.1016/j.frl.2025.108520

Yiwen Zhang , Liang Zhao , Chuanzhen Li

引用次数: 0

Abstract

Using panel data spanning from 2010 to 2021, this study examines the impact of digital transformation (DT) on Chinese commercial banks’ transparency. Empirical results show that DT significantly enhances bank transparency. A mechanism analysis reveals that digitalization improves the timeliness and accuracy of loan loss recognition and strengthens internal governance, contributing to greater transparency. These findings offer practical implications for regulators and policymakers aiming to promote transparency through technological advancement.

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数字化转型与银行透明度：来自中国的证据

本研究利用2010年至2021年的面板数据，考察了数字化转型对中国商业银行透明度的影响。实证结果表明，DT显著提高了银行透明度。机制分析表明，数字化提高了贷款损失确认的及时性和准确性，加强了内部治理，有助于提高透明度。这些发现为旨在通过技术进步促进透明度的监管机构和政策制定者提供了实际意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

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