Biswas, Piyali
Choi, Heejin
Lee, Chang-Won
Funding for this research was provided by:
National Research Foundation of Korea (NRF-2020R1I1A3071811)
Ministry of Science, ICT
Hanbat National University Financial Accounting Research Fund
Article History
Received: 28 January 2026
Accepted: 15 June 2026
First Online: 24 June 2026
Declarations
Conflict of interest: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.