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Keywords: Structural equations modeling
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Journal Articles
Academia Revista Latinoamericana de Administracion (2022) 35 (3): 345–365.
Published: 28 March 2022
... structural equation modeling (SEM), where the latent variable “Disclosure Quality” is measured using five textual analysis variables as indicators. The final sample is composed of 1,412 observations representing 198 firms from which we were able to collect annual reports and financial information required...
