Supply chain finance digitalization and corporate financial fraud：Evidence from China

Published: 21 May 2024| Version 1 | DOI: 10.17632/n3f8pt94s5.1
Contributors:
Hui Jiang, Cheng Peng, Daling Ren

Description

Using a sample of Chinese A-share listed firms from 2008 to 2021, we investigates the relationship between supply chain finance digitalization and corporate financial fraud. Our results are obtained from a PSM-DID approach,and we find that supply chain finance reduces corporate financial fraud.

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Categories

Supply Chain Management, China, Financial Analysis

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