Materiality is in the eye of the beholder: China's enhanced Reg FD and information efficiency

Global Finance Journal 2026

View at publisher
Authors: Xiaoying Zhang, Ling Lin, Min Xiao, Zhen Zheng
DOI: 10.1016/j.gfj.2026.101244
Cited by: 1
References: 51

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Finance and Governance Financial Reporting and XBRL

Publication details

Journal / source
Global Finance Journal
Publisher
Elsevier BV
Volume
70
Pages
101244–101244
Publication date
15 February 2026
Language
EN