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Government accounting supervision and supply chain environmental investment

Author

Listed:
  • Wang, Aimeng
  • Bi, Conghui
  • Zhang, Yiyuan

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.

Suggested Citation

  • Wang, Aimeng & Bi, Conghui & Zhang, Yiyuan, 2025. "Government accounting supervision and supply chain environmental investment," Finance Research Letters, Elsevier, vol. 76(C).
    • Handle: RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002417
    DOI: 10.1016/j.frl.2025.106977
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    References listed on IDEAS

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    More about this item

    Keywords

    Government accounting supervision; Supply chain; Environmental investment; Information disclosure quality; Financing constraints;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity

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