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Keywords: Data assets
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Journal Articles
Disciplining effects of data asset disclosure on corporate financial reporting quality
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–26.
Published: 19 May 2026
...Xinxian Chen; Rui Xian; Lingyu Huang Purpose This study investigates the relationship between data asset disclosure and financial reporting quality (FRQ). Design/methodology/approach This study conducts a multivariate analysis on a panel dataset of Chinese listed companies from 2005 to 2023...
Includes: Supplementary data
