The value effect of data elements information content in corporate annual reports—Evidence from financing constraints

Lulu WANG, Aifan LING, Feiming HUANG

Systems Engineering - Theory & Practice ›› 2026, Vol. 46 ›› Issue (9) : 3912-3933.

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Systems Engineering - Theory & Practice ›› 2026, Vol. 46 ›› Issue (9) : 3912-3933. DOI: 10.12011/SETP2024-1940

The value effect of data elements information content in corporate annual reports—Evidence from financing constraints

  • Lulu WANG1,2(), Aifan LING3,*(), Feiming HUANG1()
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{{article.zuoZheEn_L}}. {{article.title_en}}. Systems Engineering - Theory & Practice, 2026, 46(9): 3912-3933 https://doi.org/10.12011/SETP2024-1940

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