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Keywords: FinTech disclosure index (FDI)
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Journal Articles
Journal:
Competitiveness Review
Competitiveness Review (2025) 35 (4): 701–726.
Published: 17 September 2024
... to 2022. This study uses manual content analysis using a custom FinTech Disclosure Index (FDI) and quantitative analysis with a two-way clustered error regression model. Findings The findings show that corporate governance mechanisms, particularly board size, board meetings and “Big4” audit firms...
