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~person:"Chen, Yasheng"
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Chen, Yasheng
Polonio, Luca
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China journal of accounting studies
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The joint effect of investors' trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports
Xu, Xin
;
Ye, Fengying
;
Chen, Yasheng
- In:
China journal of accounting studies
11
(
2023
)
1
,
pp. 1-28
issues discussed in the KAM. Additionally, using an
eye-tracking
device, we find that the communicative value of audit …
Persistent link: https://www.econbiz.de/10014316846
Saved in:
2
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates
Gao, Jingyu
;
Hartmann, F. G. H. (Frank)
;
Zhang, Min
; …
- In:
Accounting and finance
63
(
2023
),
pp. 1157-1186
Persistent link: https://www.econbiz.de/10014301897
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