Does the annual report readability improve corporate R&D investment? : evidence from China
| Year of publication: |
2025
|
|---|---|
| Authors: | Du, Ya-Guang ; Li, Shu ; Kuo, Nan-Ting ; Li, Dan |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 22.2025, 2, p. 440-460
|
| Subject: | Annual report readability | Disclosure processing costs | Financial constraints | R&D investment | Tunneling | China | Investition | Investment | Geschäftsbericht | Corporate annual report | Unternehmenspublizität | Corporate disclosure | Investitionsentscheidung | Investment decision | Unternehmensfinanzierung | Corporate finance |
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