Substitute dependent variables.
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We use Readability_CSR2 to replace Readability_CSR for OLS regression. The regression results are listed in Table 8. The dependent variable is the readability of Chinese CSR reports. The post indicator variable is DA, measured as accrued earnings management. All the controlling variables are obtained from the CSMAR database, and t-statistics are reported in parentheses.
创建时间：
2024-04-03
