问号屋：如何构建企业内部举报制度变量？

文献来源根据Lee and Xiao（2018）的研究，Zheng等（2023）构建了一个变量Whistle。如果公司当年建立了内部举报制度，则对应值为1，否则为0。Lee, G., & Xiao, X. (2018).Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41, 22–46.Zheng, Y., et al. (2023). Does employee whistleblowing inhibit corporate pollutant emission. International Review of Financial Analysis. （完） ………………………………