IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v68y2019i2s0165410119300412.html
   My bibliography  Save this item

The effects of financial reporting and disclosure on corporate investment: A review

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Mengdie Hai & Ziwei Fang & Zhaohua Li, 2022. "Does Business Group’s Conscious of Social Responsibility Enhance its Investment Efficiency? Evidence from ESG Disclosure of China’s Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-18, April.
  2. John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
  3. Wm. Dennis Huber & James A. DiGabriele, 2021. "Corporate governance and disclosure: purpose, scope, and limitations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 153-160, June.
  4. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
  5. Xia, Xiaoxue & Xiao, Yao, 2023. "Firm-level perception of competition and innovation: Textual evidence from China," Finance Research Letters, Elsevier, vol. 53(C).
  6. Nguyen, Lily & Vu, Le & Yin, Xiangkang, 2020. "The undesirable effect of audit quality: Evidence from firm innovation," The British Accounting Review, Elsevier, vol. 52(6).
  7. Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D., 2019. "Accounting quality and the transmission of monetary policy," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  8. Stephie Tsai, Hsin-Ju & Wu, Yuliang & Xu, Bin, 2021. "Does capital market drive corporate investment efficiency? Evidence from equity lending supply," Journal of Corporate Finance, Elsevier, vol. 69(C).
  9. Ferracuti, Elia & Stubben, Stephen R., 2019. "The role of financial reporting in resolving uncertainty about corporate investment opportunities," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  10. Cyrus Aghamolla & Richard T. Thakor, 2022. "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 755-804, June.
  11. Anagnostopoulou, Seraina C. & Trigeorgis, Lenos & Tsekrekos, Andrianos E., 2023. "Enhancement in a firm's information environment via options trading and the efficiency of corporate investment," Journal of Banking & Finance, Elsevier, vol. 149(C).
  12. Xing, Chao & Zhang, Yuming & Tripe, David, 2021. "Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation," International Review of Financial Analysis, Elsevier, vol. 77(C).
  13. Liu, Qigui & Wang, Junyi & Chi, Wenqiang, 2022. "The spillover effects of innovation content disclosure in MD&A," Pacific-Basin Finance Journal, Elsevier, vol. 76(C).
  14. Ferracuti, Elia, 2022. "Information uncertainty and organizational design," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  15. Chen, Ru & Tong, Jamie Yixing & Zhang, Feida (Frank) & Zhou, Gaoguang (Stephen), 2021. "Do female directors enhance R&D performance?," International Review of Economics & Finance, Elsevier, vol. 74(C), pages 253-275.
  16. Miao Liu, 2022. "Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach," Journal of Accounting Research, Wiley Blackwell, vol. 60(2), pages 607-651, May.
  17. Stewart, Christopher R., 2023. "Appraisal rights and corporate disclosure during mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  18. Lunawat, Radhika & Shields, Timothy W. & Waymire, Gregory, 2021. "Financial reporting and moral sentiments," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  19. Tong Lu & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu, 2021. "The Real Effects of Mandatory Corporate Social Responsibility Reporting in China," Production and Operations Management, Production and Operations Management Society, vol. 30(5), pages 1493-1516, May.
  20. Cheng-Wen Lee & Yi Tang Hu, 2021. "The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(3), pages 1-3.
  21. Ruyun (Ivy) Feng & Michael D. Kimbrough & Sijing Wei, 2022. "The role of information transparency in the product market: an examination of the sustainability of profitability differences," Review of Accounting Studies, Springer, vol. 27(2), pages 668-705, June.
  22. Baoyin Qiu & Bo Cheng & Hangeng Qiu & Kam C. Chan, 2022. "Do firms with foreign residency rights controlling shareholders reduce R&D investment?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1403-1422, July.
  23. Bayar Gardi & Mehmet Aga & Nabaz Nawzad Abdullah, 2023. "Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS," Sustainability, MDPI, vol. 15(13), pages 1-19, June.
  24. Egidijus Bikas & Evelina Glinskytė, 2021. "Financial Factors Determining the Investment Behavior of Lithuanian Business Companies," Economies, MDPI, vol. 9(2), pages 1-19, April.
  25. Wei Chen & Paul Hribar & Sam Melessa, 2023. "Standard Error Biases When Using Generated Regressors in Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 531-569, May.
  26. Yanrong Jia & Ananth Seetharaman & Yan Sun & Xu Wang, 2023. "Relative Performance Goals and Management Earnings Guidance," Journal of Business Ethics, Springer, vol. 183(4), pages 1045-1071, April.
  27. He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022. "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  28. Xede, James & Simon Peter Dak-Adzaklo, Cephas & Ofosu, Emmanuel & Wise Dodzidenu Adza, Solomon, 2023. "Competition laws, external financing and investment," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 82(C).
  29. Amer Morshed & Abdulhadi Ramadan, 2023. "Qualitative Analysis of IAS 2 Capability for Handling the Financial Information Generated by Cost Techniques," IJFS, MDPI, vol. 11(2), pages 1-12, May.
  30. Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," Berlin School of Economics Discussion Papers 0006, Berlin School of Economics.
  31. Dennis Oswald & Ana Simpson & Paul Zarowin, 2022. "Capitalization vs. expensing and the behavior of R&D expenditures," Review of Accounting Studies, Springer, vol. 27(4), pages 1199-1232, December.
  32. Itay Goldstein & Shijie Yang & Luo Zuo, 2020. "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation," NBER Working Papers 27529, National Bureau of Economic Research, Inc.
  33. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
  34. Zhu, Bo & Zhao, Yue, 2022. "Carbon risk and the cost of bank loans: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 180(C).
  35. Natee Amornsiripanitch & Zeqiong Huang & David Kwon & Jinjie Lin, 2022. "Net Income Measurement, Investor Inattention, and Firm Decisions," Working Papers 22-05, Federal Reserve Bank of Philadelphia.
  36. Odusami, Babatunde O. & Mansur, Iqbal, 2022. "Economic fundamentals, policy responses, and state-level municipal bond sensitivity to COVID-19 prevalence," The North American Journal of Economics and Finance, Elsevier, vol. 61(C).
  37. Bernard, Darren & Kaya, Devrimi & Wertz, John, 2021. "Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  38. R. L. N. Murthy & Hardeep Singh Mundi, 2023. "Stock Return Synchronicity and Profitability: Evidence from India," Paradigm, , vol. 27(1), pages 47-59, June.
  39. Armstrong, Christopher & Kepler, John D. & Samuels, Delphine & Taylor, Daniel, 2022. "Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  40. Di, Danyang & Li, Guoxiang & Shen, Zhiyang & Song, Malin & Vardanyan, Michael, 2023. "Environmental credit constraints and pollution reduction: Evidence from China's blacklisting system for environmental fraud," Ecological Economics, Elsevier, vol. 210(C).
  41. Marcelo Ortiz, 2020. "Financial disclosure environment and the cash policy of private firms," Economics Working Papers 1692, Department of Economics and Business, Universitat Pompeu Fabra.
  42. Stephen Glaeser & James D. Omartian, 2022. "Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 1085-1130, June.
  43. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 59-110, March.
  44. Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis, 2022. "Peer firms’ reporting frequency and stock price synchronicity: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  45. Xie, Lingmin & Chen, Zhian & Li, Donghui & Tan, Hongping, 2022. "Foreign analysts and managerial investment learning from stock markets," Journal of Multinational Financial Management, Elsevier, vol. 64(C).
  46. Hossain, Ashrafee T. & Masum, Abdullah-Al & Xu, Jian, 2023. "COVID-19, a blessing in disguise for the Tech sector: Evidence from stock price crash risk," Research in International Business and Finance, Elsevier, vol. 65(C).
  47. Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2021. "The harmonization of lending standards within banks through mandated loan-level transparency," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  48. Sutherland, Andrew G., 2020. "Technology is changing lending: Implications for research," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  49. Sorabh Tomar, 2023. "Greenhouse Gas Disclosure and Emissions Benchmarking," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 451-492, May.
  50. Christensen, Theodore E. & D'Adduzio, Jenna & Nelson, Karen K., 2023. "Explaining accruals quality over time," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  51. Abigail Allen & Melissa F. Lewis‐Western & Kristen Valentine, 2022. "The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 45-95, March.
  52. Ndiimafhi Norah Netshisaulu & Huibrecht Margaretha Van der Poll & John Andrew Van der Poll, 2022. "A Conceptual Framework to Analyse Illicit Financial Flows (IFFs)," Risks, MDPI, vol. 10(9), pages 1-20, September.
  53. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  54. William Grieser & Charles J. Hadlock & Joshua R. Pierce, 2021. "Doing good when doing well: evidence on real earnings management," Review of Accounting Studies, Springer, vol. 26(3), pages 906-932, September.
  55. Binz, Oliver & Mayew, William J. & Nallareddy, Suresh, 2022. "Firms’ response to macroeconomic estimation errors," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  56. Neururer, Thaddeus, 2022. "Meet-or-beat streak heterogeneity and equity prices," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 455-470.
  57. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
  58. Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023. "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 375-416, January.
  59. Gipper, Brandon, 2021. "The economic effects of expanded compensation disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  60. Sugata Roychowdhury & Suraj Srinivasan, 2019. "The Role of Gatekeepers in Capital Markets," Journal of Accounting Research, Wiley Blackwell, vol. 57(2), pages 295-322, May.
  61. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
  62. Yuming Zhang & Chao Xing & David Tripe, 2020. "Redistribution of China’s Green Credit Policy among Environment-Friendly Manufacturing Firms of Various Sizes: Do Banks Value Small and Medium-Sized Enterprises?," IJERPH, MDPI, vol. 18(1), pages 1-28, December.
  63. Adams, Paul & Hunt, Stefan & Palmer, Christopher & Zaliauskas, Redis, 2021. "Testing the effectiveness of consumer financial disclosure: Experimental evidence from savings accounts," Journal of Financial Economics, Elsevier, vol. 141(1), pages 122-147.
  64. Yuntian Xia & Junhao Hou & Hong Huang & Dongping Liu & Hongmei Ding, 2023. "Exploring the Impact of Firm Transparency on Green Innovation Legitimacy: Empirical Evidence from Listed Companies in China," Sustainability, MDPI, vol. 15(13), pages 1-18, June.
  65. Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
  66. Kim, Jinhwan & Valentine, Kristen, 2021. "The innovation consequences of mandatory patent disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  67. Ionel Bostan & Alic Bîrcă & Aliona Bîrcă & Christiana Brigitte Sandu, 2022. "Global Top E-Commerce Companies: Transparency Analysis Based on Annual Reports," JRFM, MDPI, vol. 15(7), pages 1-16, July.
  68. Jianghua Shen & Lingmin Xie & Zhimin Xie, 2022. "The unintended consequence of financial statement comparability: evidence from managerial learning practices," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3073-3106, September.
  69. Jaewoo Kim & Sean McGuire & Steven Savoy & Ryan Wilson, 2022. "Expected economic growth and investment in corporate tax planning," Review of Accounting Studies, Springer, vol. 27(2), pages 745-778, June.
  70. Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023. "Accounting for leases and corporate investment," LSE Research Online Documents on Economics 117182, London School of Economics and Political Science, LSE Library.
  71. Jason L. Brown & Patrick R. Martin & Geoffrey B. Sprinkle & Dan Way, 2023. "How Return on Investment and Residual Income Performance Measures and Risk Preferences Affect Risk-Taking," Management Science, INFORMS, vol. 69(2), pages 1301-1322, February.
  72. Su-In Kim & Yujin Kim, 2023. "Analysis of the relationship between investment inefficiency and climate risk and the moderating effects of managerial ownership," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9337-9358, September.
  73. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  74. Peter Fiechter & Jörg‐Markus Hitz & Nico Lehmann, 2022. "Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1499-1549, September.
  75. Sumiyana Sumiyana & Ainun Na’im & Firdaus Kurniawan & Albertus H. L. Nugroho, 2023. "Earnings management and financial distress or soundness determining CEOs’ future over- and under-investment decisions," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-10, December.
  76. Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020. "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  77. Zhihao Wang & Kezhi Liao & Sisi Wang, 2024. "Institutional investor horizons, ownership structure and investment efficiency in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 739-782, March.
  78. Anassaya Chawviang & Supaporn Kiattisin, 2022. "Sustainable Development: Smart Co-Operative Management Framework," Sustainability, MDPI, vol. 14(6), pages 1-25, March.
  79. Kim, Tae-Nyun & Xie, Yutong, 2023. "Off-balance sheet disclosure and leverage adjustment speed," Finance Research Letters, Elsevier, vol. 51(C).
  80. Sofia Johan & Minjie Zhang, 2021. "Information Asymmetries in Private Equity: Reporting Frequency, Endowments, and Governance," Journal of Business Ethics, Springer, vol. 174(1), pages 199-220, November.
  81. Rajiv Banker & Rong Huang & Yinghua Li & Sha Zhao, 2021. "Do Accounting Standards Matter for Productivity?," Production and Operations Management, Production and Operations Management Society, vol. 30(1), pages 68-84, January.
  82. Durnev, Art & Mangen, Claudine, 2020. "The spillover effects of MD&A disclosures for real investment: The role of industry competition," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  83. Thomas Rauter, 2020. "The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1075-1116, December.
  84. Shouzhen Zeng & Junfang Hu & Fengjuan Gu & Llopis- Albert Carlos, 2023. "Financial information, green certification, government subsidies and green bond credit spreads–evidence from China," International Entrepreneurship and Management Journal, Springer, vol. 19(1), pages 321-341, March.
  85. Marcelo Ortiz, 2020. "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers 1148, Barcelona School of Economics.
  86. Koga, Yuya & Yamaguchi, Tomoyasu, 2023. "Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan," Finance Research Letters, Elsevier, vol. 56(C).
  87. Di Gao & Yuan Zhao & Jiangming Ma, 2023. "How Does Supply Chain Information Disclosure Relate to Corporate Investment Efficiency? Evidence from Chinese-Listed Companies," Sustainability, MDPI, vol. 15(8), pages 1-22, April.
  88. Lynn Linghuan Wang, 2023. "Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks," Journal of Accounting Research, Wiley Blackwell, vol. 61(3), pages 935-978, June.
  89. Yost, Benjamin P., 2023. "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, vol. 75(2).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.