文章预览
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）
………………………………
