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Fintech development and corporate hypocrisy: Evidence from social responsibility decoupling

Author

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  • Chen, Xi
  • Ji, Fei
  • Kong, Dongmin
  • Tan, Zitong

Abstract

This paper empirically examines the impact of fintech on the decoupling behavior of corporate social responsibility (CSR). The results show that the fintech increases CSR decoupling by promoting corporate violations and enhancing risk-taking behaviors. Further analysis shows that the influence of fintech on CSR decoupling is more pronounced in firms operating within highly legal environments and highly competitive industries. The conclusions of this article provide valuable insights and evidence for understanding the complex dynamics between fintech and corporate behavior.

Suggested Citation

  • Chen, Xi & Ji, Fei & Kong, Dongmin & Tan, Zitong, 2025. "Fintech development and corporate hypocrisy: Evidence from social responsibility decoupling," Finance Research Letters, Elsevier, vol. 82(C).
    • Handle: RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325008621
    DOI: 10.1016/j.frl.2025.107603
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    References listed on IDEAS

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