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Article History

Received: 6 November 2025

Accepted: 6 May 2026

First Online: 19 May 2026

Declarations

:

: This study involves analysis of publicly available enterprise transaction data and does not involve human subjects research. The use of corporate financial data complies with relevant data protection regulations and disclosure requirements. All enterprise information utilized is derived from publicly accessible regulatory databases, financial statement repositories, and official disclosure platforms in accordance with securities law and accounting standards.

: All authors have reviewed the manuscript and consent to its publication. The corresponding author confirms that all co-authors have approved the final version of the manuscript for submission.

: The authors declare no competing interests.