Through this financing model, P2P lenders can tap into the underbanked and unbanked population, which stands at approximately 47 million and 92 million, respectively. Indonesia’s Financial Services Authority has officially listed some 160 fintech companies....
The purpose of this research is to investigate the moderating role of corporate governance on the relationship between earnings management and debt level in capital structure. The paper used a hypothesis-testing research approach to gather data from the annual reports of 13 industrial companies listed...
In a study similar to ours, Xie et al. (2023) investigate the impact of fintech on corporate ESG decoupling. Fintech reduces corporate ESG decoupling by reducing financial constraints and information asymmetry. However, their study does not focus primarily on digital finance as the dependent ...
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