Are more disclosures always better? Data asset information disclosure and cost of debt in China

Emerging Markets Review 2026

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Authors: Yanlin Wei, Junrui Zhang, Tingting Liu, Fanghua Wang, Xingqiang Yin

DOI: 10.1016/j.ememar.2026.101455

Cited by: 3

References: 63

Fields of Study & Subjects

Auditing Earnings Management Governance Financial Reporting and XBRL Intellectual Capital and Performance Analysis

References 63