Can Digital Inclusive Finance Improve the Quality of Corporate Accounting Information ?---- Based on the Perspective of Financing Constraints and Financing Channels

Liu, Huiling and Li, Xinran (2023) Can Digital Inclusive Finance Improve the Quality of Corporate Accounting Information ?---- Based on the Perspective of Financing Constraints and Financing Channels. In: Proceedings of the 2nd International Conference on Public Management, Digital Economy and Internet Technology, ICPDI 2023, September 1–3, 2023, Chongqing, China.

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Abstract

This paper focuses on testing the impact of the development of digital inclusive finance on the quality of corporate accounting information, and it is found that the two are significantly positively correlated, and this positive impact remains significant over a longer period of time. In terms of th

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:46
Last Modified: 17 Apr 2026 01:49
URI: http://eprints.eai.eu/id/eprint/45323

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