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Corporate reporting readability and regulatory review risk
سال: 2018
خلاصه:
Purpose
The regulatory review process imposes significant costs on companies. Therefore, managers try to find ways to avoid the regulatory review risk. The purpose of this paper is to investigate whether corporate reporting...
CEO ability and regulatory review risk
سال: 2019
خلاصه:
evidence on how the CEO ability affects the regulatory review risk. Thus, this study aims to empirically examine the effect of CEO ability on regulatory review risk.
Design/methodology/approach
To measure CEO ability, this study uses the CEO...