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Funding
Funding for this research was provided by:
National key research projects of accounting (2023KJA3-12)
Guangxi science and technology development strategy research project (ZL23014022)
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Article History
Received: 17 December 2024
Revised: 5 May 2025
Accepted: 11 May 2025
First Online: 15 June 2025
Declarations
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: The authors declare that there is no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper. The author has no conflicts of interest to declare.
: All authors declare that there is no moral problem in this article, and all authors agree to participate in and publish it, and the data and materials are available. The authors have no relevant financial or non-financial interests to disclose. All authors contributed to the study conception and design. Material preparation, data collection and analysis were performed by Jiayi Cao. The first draft of the manuscript was written by Chenrui Zhang and Jiayi Cao. All authors commented on previous versions of the manuscript. All authors read and approved the final manuscript.
