Consideration of endogenous problems.
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xlsUpdated Apr 3, 2024
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EmailClick to copy linkLink copiedCiteBangqi Ren; Sheng Yao (2024). Consideration of endogenous problems. [Dataset]. http://doi.org/10.1371/journal.pone.0301187.t005xlsAvailable download formatsUnique identifierhttps://doi.org/10.1371/journal.pone.0301187.t005Dataset updatedApr 3, 2024AuthorsBangqi Ren; Sheng YaoLicenseAttribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
License information was derived automaticallyDescriptionEarnings 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.
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FacebookTwitterEmailConsideration of endogenous problems.
Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
License information was derived automatically
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.