Xu, Weihang; Cao, Huijuan; Qin, Shuai; Kong, Xiangting - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 275-293
Using the setting of corporate site visits, this study examines the information interpretation role of board … secretaries on market information efficiency. We find that the presence of the board secretary during corporate site visits can … significantly improve the information content of such visits. From the perspective of information interpretation ability, when the …