Li, Wenfei; Tang, Zhenyang; Chen, Chufen - In: Asian Review of Accounting 32 (2024) 5, pp. 811-840
Purpose Corporate site visits increase labor investment efficiency. Design/methodology/approach Our empirical model for the baseline analysis follows those of Jung et al. (2014) and Ghaly et al . (2020). Findings We show that corporate site visits are associated with significantly higher labor...
