Su, Roger, Zhonghai Yang, and Amitabh Dutta. “Accounting Information Comparability and Debt Capital Cost Empirical Evidence from Chinese Listed Companies”. Asian Economic and Financial Review 8, no. 1 (December 18, 2017): 90–102. Accessed December 15, 2025. https://www.archive.aessweb.com/index.php/5002/article/view/1663.