China
Dongbei University of Finance and Economics
Covid-19, voluntary disclosure, management guidance
Non-linear association, expectation formation pertinence, earnings quality, non-parametric regression
RE valuation model, non-parametric regression
Non-linear association, expectation formation pertinence, price-to-book valuation, non-parametric regression
RE equation, value relevance, price-to-book valuation, nonparametric regression
