Substitute independent variables.
收藏官方服务：
资源简介：
We use Rem to replace DA for OLS regression. The regression results are listed in Table 9. The dependent variable is the readability of Chinese CSR reports. The post indicator variable is Rem, measured as real 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
