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Keywords: Private communication
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (4): 249–273.
Published: 21 June 2022
.../approach This paper explores how private communications affect firms’ earnings management by using a sample of institutional investors’ visits to the corporate sites of Chinese listed firms between 2010 and 2018. This study uses the performance-matched Jones model (Kothari et al., 2005...
