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Authors
Wang, Xinhong
Kong, Taiwen https://orcid.org/0009-0008-4778-5235
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Funding
Funding for this research was provided by:
National Social Science Foundation Project (24XGL011)
Shanxi Provincial Social Science Fund Project (2021R033)
Shanxi Accounting Society Research Project (skx202358)
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Article History
Received: 21 April 2025
Accepted: 24 November 2025
First Online: 3 January 2026
