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Funding
Funding for this research was provided by:
National key research projects of accounting (2023KJA3-12)
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Article History
Received: 30 August 2025
Revised: 10 November 2025
Accepted: 30 December 2025
First Online: 2 February 2026
Declarations
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: There are no conflict of interest to declare. 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. The authors declare the following financial interests/personal relationships which may be considered as potential competing interests:
