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

• Miao Zhang ,

  Contributed equally to this work with: Miao Zhang, Huaian Qian, Tengfei Ma

  Roles Supervision, Writing – original draft

  Affiliation School of Finance, Jiangsu Vocational College of Finance and Economics, Jiangsu, China

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• Huaian Qian ,

  Contributed equally to this work with: Miao Zhang, Huaian Qian, Tengfei Ma

  Roles Visualization, Writing – review & editing

  * E-mail: qianhuaian@126.com

  Affiliation School of Accounting, Jiangsu Vocational College of Finance and Economics, Jiangsu, China

  https://orcid.org/0009-0006-9240-4214

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• Tengfei Ma

  Contributed equally to this work with: Miao Zhang, Huaian Qian, Tengfei Ma

  Roles Data curation, Formal analysis

  Affiliation School of Accounting, Dongbei University of Finance and Economics, Liaoning, China

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