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Authors
Li, Jingyu
Yuan, Xiaoyan
Xie, Qiwei
Li, Guowen
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Funding
Funding for this research was provided by:
National Natural Science Foundation of China (72201012)
National Natural Science Foundation of China (72201287)
Beijing Natural Science Foundation (9242004)
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Article History
Received: 21 December 2024
Accepted: 1 September 2025
First Online: 1 December 2025
Competing interests
: The authors declare no competing interests.
: This article does not contain any studies with human participants performed by any of the authors.
: This study did not involve human participants, any interaction or intervention with individuals, or the collection, use, or analysis of identifiable or non-identifiable human data. The corpus consisted solely of publicly available corporate risk factor disclosures contained in financial institutions’ annual reports and regulatory filings. No personal data, customer records, employee information, or individual level identifiers were collected or processed, and any quoted text derives from public institutional documents. Accordingly, this project falls outside the scope of human subjects research, and informed consent was not applicable.
