Government accounting supervision and supply chain environmental investment

Aimeng Wang, Conghui Bi and Yiyuan Zhang

Finance Research Letters, 2025, vol. 76, issue C

Abstract: This study examines whether government accounting supervision and the random inspections of accounting information quality initiated by the Ministry of Finance impact upstream and downstream enterprises’ environmental investment in midstream firms’ supply chain. Findings reveal that government accounting supervision significantly increases upstream and downstream supply chain enterprises’ environmental investment. Mechanism analysis demonstrates that government accounting supervision enhances enterprises’ environmental investment by improving information disclosure quality within the supply chain and alleviating financing constraints. These findings offer new insights into how government oversight influences environmental investment behavior across the supply chain.

Keywords: Government accounting supervision; Supply chain; Environmental investment; Information disclosure quality; Financing constraints (search for similar items in EconPapers)
JEL-codes: E22 M48 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002417

DOI: 10.1016/j.frl.2025.106977

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