Zhong, Qiming; Song, Qinghua; Lee, Chien-chiang - In: Financial innovation : FIN 10 (2024), pp. 1-31
Using data on Chinese non-fnancial listed frms covering 2009 to 2022, we explore the efect of supply chain transparency … on stock price crash risk. Two proxies for sup‑ ply chain transparency are constructed using the number of supply chain … chain transparency can decrease crash risk, specifcally by mitigating tax avoidance and earnings management. Moreover, the …