问号屋：如何构建企业独董访问变量？

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文献来源 IDSV[0,1] ：Independent director's corporate site visit dummy: equals one if the independent director conducted corporate site visits to the firm in the fiscal year, and zero otherwise. IDSV[0,1] VETO ：Independent director's corporate site visit and vetoing board proposals dummy one: equals one if the independent director conducts corporate site visits and vetoes board proposals post-visit, and zero otherwise. IDSV[0,1] Non-VETO ：Independent director's corporate site visit and vetoing board proposals dummy two: equals one if the independent director conducts corporate site visits but does not veto any board proposals post-visit, and zero otherwise. Wang, Q., et al. (2024). Making outside directors inside: Independent directors’ corporate site visits and real earnings management. The British Accounting Review. （完） ………………………………