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Keywords: G38
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Journal Articles
Journal:
Kybernetes
Kybernetes (2025) 54 (9): 5044–5059.
Published: 26 April 2024
... in the annual reports. Additionally, Python is used to obtain and process the textual information of the related inquiry letters. Regulatory inquiry Financial restatement Text features Prediction D22 G38 Regulatory inquiry originated from the US Securities and Exchange Commission (SEC...
Journal Articles
Journal:
Kybernetes
Kybernetes (2022) 51 (10): 2902–2926.
Published: 27 July 2021
... debt divided by the market value of assets. Corporate social responsibility Capital structure Firm leverage Investor attention Liquidity G32 G38 Modigliani and Miller (1959) creatively introduced capital structure theory in a frictionless market, and research on how market...
Journal Articles
Journal:
Kybernetes
Kybernetes (2021) 50 (6): 1837–1872.
Published: 10 August 2020
... conservatism Investor protection Investor attention Stock liquidity G32 G38 Accounting conservatism and corporate social responsibility (CSR) have long been topics of concern in their respective fields. With high concern but little research, the study of the interaction between these two...
