Supply chain finance digitalization and corporate financial fraud：Evidence from China

Using a sample of Chinese A-share listed firms from 2008 to 2021, we investigates the relationship between supply chain finance digitalization and corporate financial fraud. Our results are obtained from a PSM-DID approach,and we find that supply chain finance reduces corporate financial fraud.

本研究以2008年至2021年中国A股上市公司为研究样本，考察供应链金融数字化与企业财务舞弊之间的关联。本研究采用倾向得分匹配-双重差分（PSM-DID）方法开展实证分析，结果表明供应链金融数字化能够抑制企业财务舞弊行为。