From Financing Tool to Governance Instrument: The Impact of Supply Chain Finance on Accounting Information Transparency

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Jialin You
International Business College, Dongbei University of Finance and Economics, Dalian, Liaoning 116025, China

DOI: https://doi.org/10.70267/icfmb.202619274289

Keywords

supply chain finance, accounting information transparency, agency costs, information governance

Abstract

Supply chain finance has become an important tool for easing corporate financing constraints, yet its influence on the quality of corporate information environments is still not fully clear. Based on data from Chinese A-share listed companies from 2010 to 2024, this study examines how supply chain finance affects accounting information transparency, and considers agency costs as a possible channel through which this effect operates. The results suggest that supply chain finance is associated with higher levels of accounting information transparency. Further analysis shows that this improvement is partly driven by a reduction in agency costs, which helps to strengthen the overall information environment inside firms. The effect is not uniform across firms. It is more evident in non-state-owned enterprises, in firms followed more closely by financial analysts, and in companies facing stronger financing constraints. From an information governance perspective, these findings help clarify the broader consequences of supply chain finance, and offer some empirical support for its development alongside improvements in corporate information disclosure and governance practices.

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Published
Jul 29, 2026
Conference Proceedings Volume
Vol. 19 (2026): Proceedings of 2026 International Conference on Financial Technology, Mathematical Statistics, and Business Analytics (ICFMB 2026) - Part 1
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Articles
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How to Cite

You, Jialin. “From Financing Tool to Governance Instrument: The Impact of Supply Chain Finance on Accounting Information Transparency”. Exploring Science Academic Conference Series, vol. 19, July 2026, pp. 274-89, https://doi.org/10.70267/icfmb.202619274289.