Substitute dependent variables.

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.我们采用Readability_CSR2替代Readability_CSR以进行普通最小二乘（Ordinary Least Squares, OLS）回归。回归结果列于表8中。被解释变量为中国企业社会责任（Corporate Social Responsibility, CSR）报告的可读性。事后指示变量为DA，其以应计盈余管理衡量。所有控制变量均取自国泰安（CSMAR）数据库，t统计量标注于括号内。