Descriptive statistics.
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资源简介：
This table displays summary statistics. The sample period is 2010–2019, and the sample comprises 5083 firm-year observations. Readability_CSR is used to measure the readability of Chinese CSR reports. Readability_CSR1 and Readability_CSR2 are surrogate variables for Readability_CSR. Readability_AR is used to measure the readability of Chinese annual reports. The DA indicator variable is calculated by the modified Jones model as Models (3)–(5). Other controlling variables are obtained from the CSMAR database.
创建时间：
2024-04-03
