Do debt financing, tech-driven transformation and corporate governance enhance or constrain financial reporting quality? Evidence from China
This study investigates how debt financing and technological advancement moderate the relationship between board-level corporate governance mechanisms and earnings management (EM) in Chinese listed financial firms. Grounded in agency theory and stakeholder theory, the research utilizes a panel datas...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Economics & Finance |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23322039.2025.2521467 |
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