Beyond numbers: The governance role of data assets in real earnings management

Miao Zhang, Huaian Qian, Tengfei Ma

Open source

DOI: 10.1371/journal.pone.0351687
Published: 2026-07-07
Container: PLOS One
Publisher: Public Library of Science (PLoS)
Open access: unknown

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Cite this work

BibTeX

@article{allodium:10.1371/journal.pone.0351687,
  title = {Beyond numbers: The governance role of data assets in real earnings management},
  author = {Miao Zhang and Huaian Qian and Tengfei Ma},
  year = {2026},
  journal = {PLOS One},
  doi = {10.1371/journal.pone.0351687},
  url = {https://doi.org/10.1371/journal.pone.0351687}
}

RIS

TY  - JOUR
TI  - Beyond numbers: The governance role of data assets in real earnings management
AU  - Miao Zhang
AU  - Huaian Qian
AU  - Tengfei Ma
PY  - 2026
JO  - PLOS One
DO  - 10.1371/journal.pone.0351687
UR  - https://doi.org/10.1371/journal.pone.0351687
ER  -

APA

Zhang, M., Qian, H., & Ma, T. (2026). Beyond numbers: The governance role of data assets in real earnings management. PLOS One. https://doi.org/10.1371/journal.pone.0351687

Source records

crossref · retrieved 2026-09-25T02:43:06.285Z