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

Review of Accounting Studies Vol. 31 No. 2 2026

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

Mingyi Hung^1,2; Yi Ru³; Guoman She⁴; Lynn Linghuan Wang⁴

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

DOI: 10.1007/s11142-025-09927-y
Volume: 31
Issue: 2
Pages: 906-943
Language: en
Sources: semanticscholar openalex crossref

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

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