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Keywords: Accounting reporting complexity
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Journal Articles
Shareholder activism and accounting reporting complexity
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Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (1): 121–149.
Published: 17 October 2023
...Mai Dao; Hongkang Xu 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...
