Business
Better or worse? Revealing the impact of common institutional ownership on annual report readability
Z. Jiang, L. Hu, et al.
This intriguing study, conducted by Zhenyu Jiang, Lingshan Hu, and Zongjun Wang, reveals how common institutional ownership significantly reduces the readability of annual reports among Chinese listed companies. The study uncovers that this effect is magnified in environments with increased analyst attention, industry concentration, and media coverage, while also highlighting operational risks as mediators in this relationship.
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