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Financial technology innovation, data transparency, and the quality of corporate financing: An empirical inquiry based on financial economic data

Author

Listed:
  • He, Boyu
  • Li, Zimeng
  • Ke, Gongyu
  • Zhang, Yuhan

Abstract

This study takes the sample of Chinese A-share listed companies from 2013 to 2023 to systematically analyze the interrelationship between data transparency, financial technology innovation, and corporate financing quality. The study finds that data transparency significantly enhances corporate financing quality; financial technology innovation plays a significant moderating role in the relationship between data transparency and corporate financing quality, and this moderating effect differs among companies with varying levels of research and development investment; the promoting effect of data transparency on financing quality is influenced by the level of financing constraints, exhibiting a characteristic of "high at both ends, low in the middle." This research not only enriches the theoretical evidence in the field of "information transparency—financing quality" but also provides empirical evidence and policy references for improving the quality of information disclosure in capital markets, deepening financial technology development, and optimizing the corporate financing environment.

Suggested Citation

  • He, Boyu & Li, Zimeng & Ke, Gongyu & Zhang, Yuhan, 2026. "Financial technology innovation, data transparency, and the quality of corporate financing: An empirical inquiry based on financial economic data," Finance Research Letters, Elsevier, vol. 100(C).
    • Handle: RePEc:eee:finlet:v:100:y:2026:i:c:s1544612326000735
    DOI: 10.1016/j.frl.2026.109542
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