How FinTech improves financial reporting quality? Evidence from earnings management

H Wen, J Fang, H Gao - Economic Modelling, 2023 - Elsevier
This study investigates financial technology's (FinTech) power in shaping financial market
informativeness regarding corporate financial reporting quality. Since FinTech development …

Crypto-influencers

KJ Merkley, J Pacelli, M Piorkowski… - Review of Accounting …, 2024 - Springer
This study examines the investment value of information provided by crypto-influencers, that
is, social media influencers covering crypto assets on Twitter. We examine the returns …

Public data acces and stock price synchronicity: Evidence from China

J Du, H Gao, H Wen, Y Ye - Economic Modelling, 2024 - Elsevier
This paper investigates how public data facilitates financial market informativeness. The
increasing information efficiency in digital economics has raised great attention in extant …

Does fintech constrain corporate misbehavior? Evidence from research and development manipulation

Y Cao, Z Chen, M Lu, Z Xu, Y Zhang - Emerging Markets Finance …, 2023 - Taylor & Francis
Industrial policy plays a significant role in driving firm innovation. However, prior research
presents evidence that firms may strategically cater to the policy in the process of …

Charting the financial odyssey: a literature review on history and evolution of investment strategies in the stock market (1900–2022)

SS Jagirdar, PK Gupta - China Accounting and Finance Review, 2024 - emerald.com
Purpose The present study reviews the literature on the history and evolution of investment
strategies in the stock market for the period from 1900 to 2022. Conflicts and relationships …

Does the Use of Digital Finance Affect Household Farmland Transfer-Out?

H Lei, Q Su - Sustainability, 2023 - mdpi.com
Digital finance offers opportunities for inclusive growth in rural areas. This study aims to
clarify how digital financiers affect farmland transfer-out. Using the data from the China …

Peripheral benefit of single audit monitoring in attracting charitable donations

BP McAllister, TR Waymire, TZ Webb - Accounting Horizons, 2024 - publications.aaahq.org
Our study examines whether the presence of a Single Audit is positively associated with
charitable donations. A Single Audit offers incremental monitoring benefits beyond a basic …

Financial analysts

D Bradley - Handbook of Financial Decision Making, 2023 - elgaronline.com
Financial analysts are information intermediaries that influence a host of financial actors and
policies. Their research output is widely distributed, not only to their clients but also through …

Fintech development, corporate tax avoidance and firm value

M Tang, Y Hu, YG Hou, L Oxley, JW Goodell - International Review of …, 2025 - Elsevier
We examine the relationship between fintech development and tax avoidance, as well as
investigate whether this relationship has an impact on firm value. Using the data from …

Relative performance evaluation and strategic differentiation

P Schäfer - The Accounting Review, 2023 - publications.aaahq.org
ABSTRACT I predict that relative performance evaluation (RPE) CEOs avoid strategic
differentiation and increase the correlation of their firms' returns with that of their peers. This …