Dao, Mai; Xu, Hongkang - In: Journal of Accounting Literature 46 (2023) 1, pp. 121-149
Purpose In this paper the authors aim to examine whether shareholder activism is associated with accounting reporting complexity (ARC). Design/methodology/approach The authors employ ordinary least squares (OLS) and a sample of 19,530 firm-year observations (representing 3,377 unique firms) over...