Research Article
Can Digital Inclusive Finance Improve the Quality of Corporate Accounting Information ?---- Based on the Perspective of Financing Constraints and Financing Channels
@INPROCEEDINGS{10.4108/eai.1-9-2023.2338772, author={Huiling Liu and Xinran Li}, title={Can Digital Inclusive Finance Improve the Quality of Corporate Accounting Information ?---- Based on the Perspective of Financing Constraints and Financing Channels}, proceedings={Proceedings of the 2nd International Conference on Public Management, Digital Economy and Internet Technology, ICPDI 2023, September 1--3, 2023, Chongqing, China}, publisher={EAI}, proceedings_a={ICPDI}, year={2023}, month={11}, keywords={digital inclusive finance; finance channel; quality of accounting information; financing constraints}, doi={10.4108/eai.1-9-2023.2338772} }- Huiling Liu
Xinran Li
Year: 2023
Can Digital Inclusive Finance Improve the Quality of Corporate Accounting Information ?---- Based on the Perspective of Financing Constraints and Financing Channels
ICPDI
EAI
DOI: 10.4108/eai.1-9-2023.2338772
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 the impact mechanism, digital inclusive finance can facilitate enterprises' access to bank borrowing and equity investment, which in turn improves the quality of corporate accounting information. Therefore, the uneven and insufficient development of financial technology is a problem to be focused on at this stage, and it is necessary to deepen the application of financial technology and guide digital finance to better serve the real economy, so as to effectively improve the quality of enterprise accounting information.