Title: Navigating stock market performance through financial reporting quality with moderation of blockchain technology

Authors: Ying Deng

Addresses: School of Accounting, Chongqing College of Finance and Economics, Chongqing, 402160, China

Abstract: The study attempts to explore the connection between financial reporting (FR) quality and stock market performance (SMP) from the perspective of China drawing on signalling theory. This study also tried to understand the moderating impact of blockchain technology (BCT) between the relationship of FP and SMP. After applying structural approach using SmartPls on a collected dataset based on 521 sample size, the study found a positive link between FP and SMP. This study additionally confirmed a moderating force of BCT, which influences the relational strength of FR and SMP. This study endows with multiple insights into FP and BCT and how both can productively improve SMP. Besides, this study enlists several implications for management and future directions for researchers.

Keywords: financial reporting; stock market performance; SMP; blockchain technology; BCT; signalling theory; structure equation modelling.

DOI: 10.1504/IJEB.2025.149135

International Journal of Electronic Business, 2025 Vol.20 No.4, pp.389 - 401

Received: 17 Feb 2024
Accepted: 19 Jul 2024
Published online: 15 Oct 2025 *

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