A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

Purpose The purpose of this literature review paper is to define consumer finance, describe
the scope of consumer finance and discuss its future research directions …

Using the panel data of A-share listed companies from 2011 to 2020, we demonstrate that
the WW index can characterize the level of enterprise financing constraints in China more …

In the context of developing FinTech innovation, a commercial bank's use of FinTech
innovation can improve its risk management capability, thereby reducing its risk-taking. This …

Using data from Chinese commercial banks between 2008 and 2017, this paper explores
the effects of bank FinTech on credit risk. We first construct and measure a bank FinTech …

FinTech is about the introduction of new technologies into the financial sector, and it is now
revolutionizing the financial industry. In 2017, when the academic finance community was …

Using a sample of China's A-share listed companies from 2011 to 2018, this research
examines the impact of financial technology (FinTech) on financing constraints experienced …

An AI analyst trained to digest corporate disclosures, industry trends, and macroeconomic
indicators surpasses most analysts in stock return predictions. Nevertheless, humans win …

This paper uses the data of A-share strategic emerging enterprises in Shanghai and
Shenzhen Stock Exchanges from 2011 to 2018 to explore the impact of digital finance on the …

Corporate financial fraud harms the interests of investors and affects the healthy
development of the capital market. Understanding corporate financial fraud has important …