id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-13203	Liu, Zhenyu	Research on the Quality of Accounting Information Disclosure by Listed Companies under the New “Securities Law”	2023	4	.pdf	application/pdf	2536	104	36	The revised “Securities Law”, officially coming into effect in March 2020, has introduced more detailed provisions on the disclosure of corporate accounting information, explicitly outlining the requirements for accounting information disclosure, and expanding the definition of “significant events”. Therefore, the following two hypotheses are proposed: Q1: The new “Securities Law” is beneficial for improving the quality of accounting information disclosure by listed companies.	cache/fbem-13203.pdf	txt/fbem-13203.txt