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【With the same tag:【年报可读性】 Found 2 articles】 /Page Order by: Asce Desc

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CORPORATE GOVERNANCE | F270

“Fish in Troubled Waters” or “Prove Himself to Be Innocent”: Economic Policy Uncertainty and Information Disclosure — An Exploration Based on the Readability of Annual Reports

Ding Yanan, Wang Jianxin

On March 1, 2020, the new “Securities Law” officially began to be implemented. The new “Securities Law” proposes to be guided by the needs of investors and fully di...

First published at: Nov 20, 2021

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doi:10.16538/j.cnki.fem.20210610.203

Foreign Economics & Management, Vol. 43, Issue 11, pp. 70 - 85

| F270

Can Financial Inquiry Letters Improve the Readability of Annual Reports? Evidence from Listed Companies with Directors’ Ties

Zhai Shuping, Wang Min, Bai Mengshi

From the perspective of the readability of annual reports, this paper explores the governance effect of exchanges’ inquiry letters on the readability of annual reports. It is found t...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.fem.20200615.201

Foreign Economics & Management, Vol. 42, Issue 09, pp. 136 - 152

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