Horizon problems in the implementation of bank reporting regulation: evidence from China

Mingyi Hung; Yi Ru; Guoman She; Lynn Linghuan Wang

doi:10.1007/s11142-025-09927-y

Horizon problems in the implementation of bank reporting regulation: evidence from China

Mingyi Hung^1,2,3; Yi Ru⁴; Guoman She⁵; Lynn Linghuan Wang⁵

¹ University of British Columbia · ² Hong Kong University of Science and Technology · ³ University of Hong Kong · ⁴ Renmin University of China · ⁵ National University of Singapore

Review of Accounting Studies 2026

DOI: 10.1007/s11142-025-09927-y
Volume: 31 (2)
Pages: 906-943
Language: en
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