@misc{GARCHRecord0065,
  title = {{From Gatekeeping to Accountability: Institutional Tension in Hong Kong's 2026 Spin-off Reform}},
  author = {Yang, Fuli},
  year = {2026},
  url = {https://papers.ssrn.com/sol3/papers.cfm?abstract_id=7509761},
  howpublished = {SSRN}
}