Guo Xiao Hong , Xiao Xin Yue , Zhou Ling Yan , Chen Yu

About the Author

Guo Xiao Hong, Xiao Xin Yue, Zhou Ling Yan, and Chen Yu are collaborative scholars whose research centers on financial reporting and valuation practices. Their joint work examines the challenges of asset valuation quality, particularly through the lens of fair value measurement. Drawing on rigorous analysis and empirical evidence, they contribute to ongoing discussions about transparency, reliability, and regulatory implications in accounting standards. Their scholarship is valued by academics, practitioners, and policymakers seeking deeper insight into how measurement choices affect financial statement credibility and investor decision-making across global markets.