Zhong, Qiming; Song, Qinghua; Lee, Chien-chiang - In: Financial innovation : FIN 10 (2024), pp. 1-31
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 … more infuential in mitigating crash risk than customer transparency. These fndings emphasize the sig‑ nifcance of supply …