Incorporating data resources into financial statements and manufacturing enterprise debt financing: Evidence from China

Finance research letters 2026

View at publisher
Authors: Zhongsheng Zhou, Jingyao Zhang, Ning Tang
DOI: 10.1016/j.frl.2026.109939
Cited by: 1
References: 41

Fields of Study & Subjects

Auditing Earnings Management Governance Financial Reporting and XBRL FinTech Crowdfunding Digital Finance

Publication details

Journal / source
Finance research letters
Publisher
Elsevier BV
Volume
100
Pages
109939–109939
Publication date
2 April 2026
Language
EN