IDEAS home Printed from https://ideas.repec.org/a/eee/pacfin/v90y2025ics0927538x25000307.html
   My bibliography  Save this article

Regional big data development and corporate financial fraud

Author

Listed:
  • Yin, Lei
  • Sun, Guanglin
  • Kong, Tao

Abstract

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.

Suggested Citation

  • Yin, Lei & Sun, Guanglin & Kong, Tao, 2025. "Regional big data development and corporate financial fraud," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
    • Handle: RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000307
    DOI: 10.1016/j.pacfin.2025.102693
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0927538X25000307
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.pacfin.2025.102693?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:pacfin:v:90:y:2025:i:c:s0927538x25000307. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/pacfin .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.