The mediating effect of the readability of annual reports.
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This table of Panel A displays the results of the mediating effect between earnings management and the readability of Chinese CSR reports. 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. The mediating variable is Readability_AR, measured as the readability of Chinese annual reports.
创建时间：
2024-04-03
