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Inclusive finance reform, executive green awareness, and high-quality development of tourism enterprises

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  • Dan, Yanru
  • Wen, Qiulin

Abstract

Based on data from Chinese listed tourism enterprises from 2012 to 2023, this paper explores the relationship among inclusive finance reform, executive green awareness, and the high-quality development of tourism enterprises. The findings indicate that inclusive finance reform promotes the high-quality development of tourism enterprises, with heterogeneous effects observed among enterprises with different levels of executive green awareness; executive green awareness enhances the high-quality development of tourism enterprises; and executive green awareness plays a crucial moderating role in the relationship between inclusive finance reform and the high-quality development of tourism enterprises.

Suggested Citation

  • Dan, Yanru & Wen, Qiulin, 2026. "Inclusive finance reform, executive green awareness, and high-quality development of tourism enterprises," Finance Research Letters, Elsevier, vol. 89(C).
    • Handle: RePEc:eee:finlet:v:89:y:2026:i:c:s1544612325025437
    DOI: 10.1016/j.frl.2025.109294
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    References listed on IDEAS

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