金融科技是否会有效阻止操纵ESG数据的行为？

Journal Pre-proofDoes FinTech efficiently hamper manipulating ESG data behavior?Dangyang Zhang, Cao Wang, Yurun HE, Samuel A. VignePII:S0890-8389(24)00274-9DOI:https://doi.org/10.1016/j.bar.2024.101494Reference:YBARE 101494To appear in:The British Accounting ReviewReceived Date: 14 June 2024Revised Date:14 August 2024Accepted Date: 23 September 2024Please cite this article as: Zhang, D., Wang, C., HE, Y., Vigne, S.A., Does FinTech efficientlyhamper manipulating ESG data behavior?, The British Accounting Review, https://doi.org/10.1016/j.bar.2024.101494.This is a PDF file of an article that has undergone enhancements after acceptance, such as the additionof a cover page and metadata, and formatting for readability, but it is not yet the definitive version ofrecord. This version will undergo additional copyediting, typesetting and review before it is publishedin its final form, but we are providing this version to give early visibility of the article. Please note that,during the production process, errors may be discovered which could affect the content, and all legaldisclaimers that apply to the journal pertain.© 2024 Published by Elsevier Ltd. Title Page Title: Does FinTech efficiently hamper manipulating ESG data behavior? Authors: Dangyang Zhanga, Cao Wanga, Yurun HE*,b and Samuel A. Vignec a School of Economics, Capital University of Economics and Business, Beijing 100070, PR China b Business School, Beijing Technology and Business University, Beijing 100048, PR China c LUISS Business School, LUISS University, Via Nomentana, 216, 00162 Roma, RM, Italy Conflicts of interest: The authors declare no conflicts of interests. CRediT authorship contribution statement: Dongyang Zhang: Conceptualization, Methodology, Supervision, Software, Resources, Data curation, Visualization, Writing - original draft. Cao Wang: Conceptualization, Methodology, Software, Resources, Data curation, Writing - review & editing. Yurun HE: Conceptualization, Methodology, Supervision, Software, Resources, Data curation, Visualization, Writing – original draft. Samuel A. Vigne: Software, Data curation, Writing - review & editing. Acknowledgements: Dongyang Zhang thanks the National Key R&D Program of China (No. 2023YFA1009204), the National Natural Science Foundation of China (No. 72103147), and the Project of Cultivation for Young Top-motch Talents of Beijing Municipal Institutions (No. BPHR202203184) for financial support. Yurun He thanks the Humanities and Social Science Research Projects of Beijing Technology and Business University (KYPT202302) for financial support. *Corresponding author E-mail address: hyrun2011@163.com (Y. He). Journal Pre-proofDoes FinTech efficiently hamper manipulating ESG data behavior? Abstract Understanding the impact of FinTech on firms' greenwashing behavior is essential for the advancement of green finance. This paper utilizes data on Chinese listed firms from 2011 to 2021 to