Bank FinTech and corporate disclosure: Evidence from China

Qingqing Yang, Yu Shen, Qiannan Wu and Xueyi Zhong

Accounting and Finance, 2025, vol. 65, issue 2, 1669-1690

Abstract: Drawing on the lending relationships between banks and companies, this study investigates the impact of bank FinTech on corporate voluntary information disclosure. We find that bank FinTech promotes corporate information disclosure and increases the number of conference calls holds. The results remain robust across a series of robustness checks, particularly for the instrumental variables approach and difference‐in‐differences (DID) analysis to address endogeneity concerns. We discuss the potential mechanisms through financing and monitoring. The results show that the effects of bank FinTech are particularly pronounced in companies facing financial constraints and exhibiting weak governance. Our findings suggest that companies strategically adjust their disclosures in response to evolving banking relationships under the development of FinTech.

Date: 2025
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