55 Guanghuacun St,
Chengdu, Sichuan 610074
China
Southwestern University of Finance and Economics (SWUFE)
digital economy, corporate innovation, Firm Value, Broadband China
Property rights theory, Externalities, Establishment of Local SASACs, Innovation of SOEs
Regulation Risk; Comment Letters; Auditors’ Reporting Conservatism; Spillover Effect.
Comment letters; Mandatory disclosure; Analysts’ forecasts; Forecast accuracy; Forecast optimism