区域大数据发展与企业财务造假

IF 5.3 2区经济学 Q1 BUSINESS, FINANCE

Pacific-Basin Finance Journal Pub Date : 2025-02-04 DOI:10.1016/j.pacfin.2025.102693

Lei Yin , Guanglin Sun , Tao Kong

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引用次数: 0

摘要

本研究建立了区域大数据发展对企业财务舞弊影响的理论框架。通过对2014 - 2021年中国a股上市公司数据的实证分析，研究发现，促进大数据发展对企业财务舞弊具有抑制作用。其原因是企业融资约束得到缓解，财务杠杆有所降低。区域大数据的发展可以通过降低代理成本来减少企业财务欺诈。异质性检验表明，在大型企业、国有企业和市场化程度高的地区，影响显著，而在小企业、民营企业和市场化程度高的地区，影响不显著。

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Regional big data development and corporate financial fraud

This study establishes a theoretical framework examining how regional big data development on advancement influences corporate financial fraud. Through empirical analysis utilizing data from China's A-share listed companies 2014 to 2021, the research reveals that fostering big data development inhibits financial fraud in corporations. This effect is attributed to the alleviation of corporate financing constraints and reduction in financial leverage. Regional big data development can reduce corporate financial fraud by lowering agency costs. Heterogeneity tests indicate a notable impact in large enterprises, state-owned entities, and enterprises in high marketization regions, whereas the effect is not significant in small enterprises, private firms, and high marketization areas.

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来源期刊

Pacific-Basin Finance Journal BUSINESS, FINANCE-

CiteScore

6.80

自引率

6.50%

发文量

157

期刊介绍： The Pacific-Basin Finance Journal is aimed at providing a specialized forum for the publication of academic research on capital markets of the Asia-Pacific countries. Primary emphasis will be placed on the highest quality empirical and theoretical research in the following areas: • Market Micro-structure; • Investment and Portfolio Management; • Theories of Market Equilibrium; • Valuation of Financial and Real Assets; • Behavior of Asset Prices in Financial Sectors; • Normative Theory of Financial Management; • Capital Markets of Development; • Market Mechanisms.