高品質な発展におけるインテリジェントファイナンスの役割：会計情報の質、内部統制、資金調達制約の媒介効果の証拠
The Role of Intelligent Finance in High-Quality Development: Evidence on the Mediating Effects of Accounting Information Quality, Internal Control, and Financing Constraints (原題)
Qiaochu Li, Yangyang Luo, Qinghe Yang, Tao Li
🤖 gxceed AI 要約
日本語
本研究は、インテリジェントファイナンス（IF）を戦略的推進要因として再概念化し、中国A株上場企業の2011年から2023年のデータを用いて、IFが企業の高品質な発展（HQD）を促進することを実証した。テキスト分析と財務注記データからIF投資の新指標を構築し、会計情報の質向上、内部統制強化、資金調達制約の緩和という3つの媒介経路を特定した。効果はハイテク企業や非国有企業で顕著である。
English
This study reconceptualizes intelligent finance (IF) as a strategic driver and empirically shows that IF promotes high-quality development (HQD) in Chinese A-share listed firms from 2011 to 2023. Using textual analysis and financial footnote data, it constructs a novel measure of substantive IF investment and identifies a tripartite mediating pathway: improved accounting information quality, strengthened internal control, and alleviated financing constraints. Effects are stronger in high-tech and non-state-owned firms.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、インテリジェントファイナンスの概念はまだ浸透しておらず、本論文の知見は日本企業のDXとESG統合の文脈で参考になる可能性がある。ただし、GX（脱炭素）との直接的な関連は薄く、むしろ企業統治や財務報告の質向上の観点で示唆に富む。
In the global GX context
Globally, this paper contributes to the literature on digital finance and corporate governance, but its link to climate disclosure or transition finance is indirect. It offers insights for emerging economies on how financial digitalization can improve accounting quality and reduce financing constraints, which may indirectly support sustainable investment.
👥 読者別の含意
🔬研究者:Researchers may find the novel measure of intelligent finance and the mediating mechanisms useful for studying digital transformation and corporate outcomes.
🏢実務担当者:Corporate sustainability teams could consider how digital finance tools might enhance internal controls and reporting quality, though direct GX applications are limited.
🏛政策担当者:Policymakers in emerging economies might note the potential of intelligent finance to improve corporate governance and access to finance, but climate-specific implications are not addressed.
📄 Abstract（原文）
ABSTRACT This study reconceptualizes intelligent finance (IF) as a strategic driver, departing from its conventional role, to investigate its impact on corporate high-quality development (HQD). Based on textual analysis and financial footnote data from China’s A-share listed firms between 2011 and 2023, we construct a novel measure of substantive IF investment. Our empirical results show that IF significantly promotes HQD. Mechanism analysis identifies a tripartite mediating pathway involving improved accounting information quality, strengthened internal control, and alleviated financing constraints. Further analyses reveal that the effects are more pronounced in high-tech firms, non-state-owned enterprises, and firms with internal capital markets. Our findings provide robust evidence on IF as a catalyst for sustainable corporate growth and offer relevant insights for emerging economies undergoing financial digital transformation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1080/1540496x.2026.2623057first seen 2026-08-20 05:14:55 · last seen 2026-09-21 05:09:13
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