| 000 -LEADER |
|---|
| fixed length control field |
00808nab a22002057a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260723162704.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260608c2026 |||p| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Jia, Hongye |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
MD&A disclosure and investment efficiency : |
| Remainder of title |
evidence from Chinese listed firms. |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2026 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Disclosure in accounting |
| Geographic subdivision |
China. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial statements |
| Geographic subdivision |
China. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Huang, Xing |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Li, Chenggang |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Zhang, Wanyue |
| Relator term |
author. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
International Journal of Accounting and Information Management |
| Relationship information |
Volume 34, Issue 2 : (March 2026) , pages 438–474. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1108/IJAIM-12-2024-0456 |
| Link text |
Full text is available at Emerald Insights. Click here to view. |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |