Luo, Jin-hui; Li, Xue; Chen, Huayang - In: China journal of accounting research : CJAR 11 (2018) 3, pp. 187-212
Annual reports are the main sources of information for outside investors' investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share...
