Consideration of endogenous problems.
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资源简介：
Earnings aggressiveness is a tool variable for performing 2SLS to solve endogeneity problems. The dependent variable is Readability_CSR, measured as 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
