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Management's commitment to integrity and corporate financial risk

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  • Jiang, Jida
  • Xu, Qian
  • Xu, Mingyang

Abstract

This article selects A-share listed companies in China from 2013 to 2023 as research samples, employing methods such as the two-way fixed effects model and instrumental variable regression to empirically examine the impact of management's commitment to integrity on corporate financial risk. The research findings indicate that management's commitment significantly reduces corporate financial risk; the quality of internal control serves as a mediating factor in the relationship between management's commitment to integrity and corporate financial risk; information transparency also acts as a mediating factor in this relationship; the impact of management's commitment on corporate financial risk exhibits heterogeneity between firms with high and low proportions of independent directors; and similarly, the impact varies between firms with high and low management shareholding ratios.

Suggested Citation

  • Jiang, Jida & Xu, Qian & Xu, Mingyang, 2026. "Management's commitment to integrity and corporate financial risk," Finance Research Letters, Elsevier, vol. 95(C).
    • Handle: RePEc:eee:finlet:v:95:y:2026:i:c:s1544612326002606
    DOI: 10.1016/j.frl.2026.109729
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