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Article History

Received: 22 February 2026

Accepted: 24 July 2026

First Online: 14 August 2026

Ethics

Competing interests: The authors declare no competing interests. Not applicable. This study uses secondary, publicly available firm-level data and does not involve human participants, human data, human tissue, or animals. This article does not contain any studies with human participants performed by any of the authors.

Ethical approval: This article does not contain any studies with human participants performed by any of the authors.

Informed consent: This article does not contain any studies with human participants performed by any of the authors.

<b>Declaration of generative AI and AI-assisted technologies in the manuscript preparation process</b>: During the preparation of this work the author(s) used ChatGPT in order to refine the English language and grammar. After using this tool/service, the author(s) reviewed and edited the content as needed and take(s) full responsibility for the content of the published article.