Impacts of government public data openness and digital financial development on corporate information reliability

Hui Zong and Yangtian Wang

International Review of Economics & Finance, 2025, vol. 103, issue C

Abstract: This paper conducts an empirical analysis based on data from Chinese listed companies between 2011 and 2023, exploring the impact of government public data openness and digital finance on the credibility of corporate information. The empirical results confirm that government public data openness and digital finance significantly enhance the credibility of corporate information; firm size plays a significant moderating role in the relationship between government public data openness and corporate information credibility; the effect of government public data openness on corporate information credibility exhibits heterogeneity across different regions; this effect also varies between state-owned enterprises (SOEs) and private enterprises (PEs); likewise, the impact of digital finance development on corporate information credibility differs between SOEs and PEs.

Keywords: Government public data openness; Digital finance; Information credibility (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025006586

DOI: 10.1016/j.iref.2025.104495

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