Does ex-ante disclosure of regulatory information really backfire?

Regulatory information disclosure is an important measure to enhance government transparency and law enforcement credibility. Studies mainly focus on ex-post disclosure and affirm its positive effects. However, ex-ante disclosure of regulatory information, as a representative regulatory policy, not...

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Bibliographic Details
Main Authors: Huiyang Zhou, Jian Chu
Format: Article
Language:English
Published: Elsevier 2025-06-01
Series:China Journal of Accounting Research
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309125000048
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