Figure 1
The diagram shows three rectangular text boxes connected by arrows. At the top center, a rectangle is labeled “Regulatory Reforms (R R) O G I and O E I”. On the lower left, a rectangle is labeled “Chinese Company Characteristics (C C)”. On the lower right, a rectangle is labeled “Propensity to Report (P T R)”. A rightward arrow runs from the “Chinese Company Characteristics (C C)” box to the “Propensity to Report (P T R)” box, and the downward arrow from the “Regulatory Reforms (R R) O G I and O E I” box connects to this horizontal arrow.Conceptual Framework. Source: Authors’ work