How Does Verifiable Data Capital Form? Evidence from Trusted Data Space Pilots, Verifiable Disclosure, and Regulatory Inquiries

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Manlu Yang, Yufeng Wang

DOI: 10.2139/ssrn.6315220

Cited by: 0

Fields of Study & Subjects

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