Beyond numbers: The governance role of data assets in real earnings management.
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| Title: | Beyond numbers: The governance role of data assets in real earnings management. |
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| Authors: | Zhang M; School of Finance, Jiangsu Vocational College of Finance and Economics, Jiangsu, China., Qian H; School of Accounting, Jiangsu Vocational College of Finance and Economics, Jiangsu, China., Ma T; School of Accounting, Dongbei University of Finance and Economics, Liaoning, China. |
| Source: | PloS one [PLoS One] 2026 Jul 07; Vol. 21 (7), pp. e0351687. Date of Electronic Publication: 2026 Jul 07 (Print Publication: 2026). |
| Publication Type: | Journal Article |
| Journal Info: | Publisher: Public Library of Science Country of Publication: United States NLM ID: 101285081 Publication Model: eCollection Cited Medium: Internet ISSN: 1932-6203 (Electronic) Linking ISSN: 19326203 NLM ISO Abbreviation: PLoS One Subsets: MEDLINE |
| Database: | MEDLINE Ultimate |
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| ISSN: | 1932-6203 |
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| DOI: | 10.1371/journal.pone.0351687 |
