Policy perception of Chinese private firms and corporate investment efficiency: evidence from textual analysis
The policy environment is important for corporate development. This paper extracts forward-looking disclosures from annual financial reports of Chinese private listed firms, and uses a textual similarity index by employing textual analysis tools, then constructs a novel measure to capture the level...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-10-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2477564 |
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