Review of Accounting Studies Vol. 31 No. 2 2026

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

Mingyi Hung^1,2,3; 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

DOI

10.1007/s11142-025-09927-y

Volume

31

Issue

2

Pages

906-943

Language

en

Sources

semanticscholar openalex crossref

Cite

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