Fintech development and corporate hypocrisy: Evidence from social responsibility decoupling

被引：0

作者：

Chen, Xi ^{[1
]}

Ji, Fei ^{[2
]}

Kong, Dongmin ^{[3
]}

Tan, Zitong ^{[4
]}

机构：

[1] Guangdong Univ Foreign Studies, Sch Journalism & Commun, Guangzhou 510420, Guangdong, Peoples R China

[2] Guangdong Univ Foreign Studies, Sch Econ & Trade, Guangzhou 510420, Guangdong, Peoples R China

[3] Huazhong Univ Sci & Technol, Sch Econ, Wuhan 430074, Hubei, Peoples R China

[4] Guangdong Univ Foreign Studies, Sch Finance, Guangzhou 510420, Guangdong, Peoples R China

来源：

FINANCE RESEARCH LETTERS | 2025年 / 82卷

基金：

中国国家自然科学基金;

关键词：

Fintech; Social responsibility decoupling; Corporate hypocrisy;

D O I：

10.1016/j.frl.2025.107603

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper empirically examines the impact of fintech on the decoupling behavior of corporate social responsibility (CSR). The results show that the fintech increases CSR decoupling by promoting corporate violations and enhancing risk-taking behaviors. Further analysis shows that the influence of fintech on CSR decoupling is more pronounced in firms operating within highly legal environments and highly competitive industries. The conclusions of this article provide valuable insights and evidence for understanding the complex dynamics between fintech and corporate behavior.

引用

页数：7

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