Does data asset disclosure reduce corporate financing costs? Evidence from China
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Financial Reporting and XBRL
Corporate Social Responsibility Reporting
Publication details
- Journal / source
- Finance research letters
- Publisher
- Elsevier BV
- Volume
- 92
- Pages
- 109568–109568
- Publication date
- 23 January 2026
- Language
- EN