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Accounting Quality and Firm-Level Capital Investment

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Cited by:

  1. Young Zik Shin & Jeung-Yoon Chang & Kyeongmin Jeon & Hyunpyo Kim, 2020. "Female directors on the board and investment efficiency: evidence from Korea," Asian Business & Management, Palgrave Macmillan, vol. 19(4), pages 438-479, September.
  2. Wang, Kun Tracy & Shailer, Greg, 2022. "Multiple performance criteria for government-controlled firms," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 75-96.
  3. Rajkovic, Tijana, 2020. "Lead independent directors and investment efficiency," Journal of Corporate Finance, Elsevier, vol. 64(C).
  4. Habib, Ahsan & Hasan, Mostafa Monzur, 2017. "Managerial ability, investment efficiency and stock price crash risk," Research in International Business and Finance, Elsevier, vol. 42(C), pages 262-274.
  5. Benedikt Downar & Jürgen Ernstberger & Hannes Rettenbacher & Sebastian Schwenen & Aleksandar Zaklan, 2019. "Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure," Discussion Papers of DIW Berlin 1795, DIW Berlin, German Institute for Economic Research.
  6. Takuma Kochiyama & Ryosuke Nakamura & Akinobu Shuto, 2021. "How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks," CARF F-Series CARF-F-522, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  7. Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015. "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, vol. 34(C), pages 60-78.
  8. Masahiro Enomoto, 2018. "Effects of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan," Discussion Paper Series DP2018-12, Research Institute for Economics & Business Administration, Kobe University, revised Dec 2023.
  9. Jihun Bae & Gary C. Biddle & Chul W. Park, 2022. "Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance," Management Science, INFORMS, vol. 68(1), pages 583-607, January.
  10. Feng, Yumei & Pan, Yuying & Ho, Kung-Cheng & Liu, Guanchun, 2023. "Corporate governance of weak stakeholders: Minority investors and investment efficiency," Emerging Markets Review, Elsevier, vol. 56(C).
  11. 石田, 惣平 & ISHIDA, Souhei, 2015. "会計保守主義と雇用調整の下方硬直性, Accounting Conservatism and Employment Adjustment Stickiness," Working Paper Series 196, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  12. Bo-Hung Chiou & Shen-Ho Chang, 2020. "Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(1), pages 1-8.
  13. Cheng, Xiaoyan & Mpundu, Heminigild & Wan, Huishan, 2020. "Investment efficiency: Dual-class vs. Single-class firms," Global Finance Journal, Elsevier, vol. 45(C).
  14. Alexandridis, G. & Antypas, N. & Travlos, N., 2017. "Value creation from M&As: New evidence," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 632-650.
  15. 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.
  16. Chan-Jane Lin & Tawei Wang & Chao-Jung Pan, 2016. "Financial reporting quality and investment decisions for family firms," Asia Pacific Journal of Management, Springer, vol. 33(2), pages 499-532, June.
  17. Eugster, Florian & Wagner, Alexander F., 2020. "Value reporting and firm performance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  18. Karthik Balakrishnan & John E. Core & Rodrigo S. Verdi, 2014. "The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 1-36, March.
  19. Ho, Po-Hsin & Huang, Chia-Wei & Lin, Chih-Yung & Yen, Ju-Fang, 2016. "CEO overconfidence and financial crisis: Evidence from bank lending and leverage," Journal of Financial Economics, Elsevier, vol. 120(1), pages 194-209.
  20. Beatty, Anne & Liao, Scott, 2011. "Do delays in expected loss recognition affect banks' willingness to lend?," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 1-20, June.
  21. Yu, Chang, 2023. "Board gender diversity and investment inefficiency," Journal of Economics and Business, Elsevier, vol. 124(C).
  22. Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2012. "The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World," The International Journal of Accounting, Elsevier, vol. 47(3), pages 333-355.
  23. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
  24. Hope, Ole-Kristian & Langli, John Christian & Thomas, Wayne B., 2012. "Agency conflicts and auditing in private firms," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 500-517.
  25. Mahdi Salehi & Bahman Jamalikazemini & Shayan Farhangdoust, 2018. "Board compensation and disclosure quality: Corporate governance interference," Contaduría y Administración, Accounting and Management, vol. 63(4), pages 39-40, Octubre-D.
  26. Jaehong Lee & Eunsoo Kim, 2020. "The Influence of Corporate Environmental Responsibility on Overinvestment Behavior: Evidence from South Korea," Sustainability, MDPI, vol. 12(5), pages 1-20, March.
  27. Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan, 2021. "The impact of carbon disclosure mandates on emissions and financial operating performance," Review of Accounting Studies, Springer, vol. 26(3), pages 1137-1175, September.
  28. Hong V. Nguyen, 2018. "Hedging and hedging effectiveness under required disclosures: a study of the impact of derivatives use on capital investment," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(3), pages 471-491, July.
  29. Rehana Anwar & Jaleel A. Malik, 2020. "When Does Corporate Social Responsibility Disclosure Affect Investment Efficiency? A New Answer to an Old Question," SAGE Open, , vol. 10(2), pages 21582440209, June.
  30. Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020. "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, vol. 52(6).
  31. Seyed Sajad Ebrahimi Rad & Zaini Embong & Norman Mohd-Saleh & Romlah Jaffar, 2016. "Financial Information Quality and Investment Efficiency: Evidence from Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 12(1), pages 129-151.
  32. James N Cannon & Bingbing Hu & Jay Junghun Lee & Daoguang Yang, 2020. "The effect of international takeover laws on corporate resource adjustments: Market discipline and/or managerial myopia?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(9), pages 1443-1477, December.
  33. George Alexandridis & John A. Doukas & Christos P. Mavis, 2019. "Does Firing a CEO Pay Off?," Financial Management, Financial Management Association International, vol. 48(1), pages 3-43, March.
  34. Huang, Yuan & Li, Xiao & Wei, K.C. John, 2021. "Investor protection and resource allocation: International evidence," International Review of Economics & Finance, Elsevier, vol. 75(C), pages 625-645.
  35. Yin Liu & Huiqi Gan & Khondkar Karim, 2021. "The effectiveness of chief financial officer board membership in improving corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 487-521, August.
  36. Ha, Joohyung & Feng, Mingming, 2018. "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 143-163.
  37. Qiang Cheng & Young Jun Cho & Holly Yang, 2018. "Financial reporting changes and the internal information environment: Evidence from SFAS 142," Review of Accounting Studies, Springer, vol. 23(1), pages 347-383, March.
  38. Qingbo Yuan & Yunyan Zhang & Steven Cahan, 2016. "The real effects of corporate fraud: evidence from class action lawsuits," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 879-911, September.
  39. Chung, Hyeesoo H. & Wynn, Jinyoung P. & Yi, Han, 2013. "Litigation risk, accounting quality, and investment efficiency," Advances in accounting, Elsevier, vol. 29(2), pages 180-185.
  40. Briozzo, Anahi & Albanese, Diana, 2020. "Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  41. Chen, Jun & Dong, Wang & Tong, Jamie Yixing & Zhang, Feida Frank, 2018. "Corporate philanthropy and investment efficiency: Empirical evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 392-409.
  42. Onur Bayar & Fariz Huseynov & Sabuhi Sardarli, 2018. "Corporate Governance, Tax Avoidance, and Financial Constraints," Financial Management, Financial Management Association International, vol. 47(3), pages 651-677, September.
  43. Chang-Chih Chen & Kung-Cheng Ho & Hui-Min Li & Min-Teh Yu, 2023. "Impact of information disclosure ratings on investment efficiency: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 60(2), pages 471-500, February.
  44. Gao, Xin & Xu, Weidong & Li, Donghui & Xing, Lu, 2021. "Media coverage and investment efficiency," Journal of Empirical Finance, Elsevier, vol. 63(C), pages 270-293.
  45. Xiao, Min & You, Jiaxing & Zhao, Jingwen, 2017. "How Does Being Public Affect Firm Investment? Further Evidence from China," The International Journal of Accounting, Elsevier, vol. 52(1), pages 1-21.
  46. Taylor, Grantley & Al-Hadi, Ahmed & Richardson, Grant & Alfarhan, Usamah & Al-Yahyaee, Khamis, 2019. "Is there a relation between labor investment inefficiency and corporate tax avoidance?," Economic Modelling, Elsevier, vol. 82(C), pages 185-201.
  47. Heung Joo Jeon & Hyun Min Oh, 2020. "Debt Origin and Investment Efficiency from Korea," IJFS, MDPI, vol. 8(3), pages 1-27, August.
  48. Liu, Jinyu & Wang, Zhengwei & Zhu, Wuxiang, 2021. "Does privatization reform alleviate ownership discrimination? Evidence from the Split-share structure reform in China," Journal of Corporate Finance, Elsevier, vol. 66(C).
  49. Chao, Ching-Hsiang & Huang, Chih-Jen & Ho, Ruey-Jenn & Huang, Hsin-Yi, 2022. "Catering to investors through capital expenditures: Testing assets substitution problem around financing," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
  50. Tim V. Eaton & Craig Nichols & James Wahlen & Matthew Wieland, 2021. "Managers’ Investment Decisions: Incentives and Economic Consequences Arising from Leases," JRFM, MDPI, vol. 14(4), pages 1-33, April.
  51. Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei, 2013. "The spillover effect of fraudulent financial reporting on peer firms' investments," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 183-205.
  52. Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
  53. Farinha, Jorge & Mateus, Cesario & Soares, Nuno, 2018. "Cash holdings and earnings quality: evidence from the Main and Alternative UK markets," International Review of Financial Analysis, Elsevier, vol. 56(C), pages 238-252.
  54. 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.
  55. Hervé Alexandre & Julien Clavier, 2012. "Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne," Post-Print hal-00936624, HAL.
  56. Huiqi Gan, 2019. "Does CEO managerial ability matter? Evidence from corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1085-1118, May.
  57. 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).
  58. Tunji Siyanbola, Trimisiu & Ifeanyi Ogbebor, Peter, 2019. "The Relationship Between Accounting Information Disclosures And Investment Decisions Of Listed Firms In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 59-77, June.
  59. Trinh, Quoc Dat & Haddad, Christian & Salameh, Elie, 2023. "Financial institutional blockholders and earnings quality: Do blockholders contestability and countries' institutions matter?," International Review of Financial Analysis, Elsevier, vol. 87(C).
  60. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  61. Wang, Kun Tracy & Kartika, Fiki & Wang, Wanbin Walter & Luo, Guqiang, 2021. "Corporate social responsibility, investor protection, and the cost of equity: Evidence from East Asia," Emerging Markets Review, Elsevier, vol. 47(C).
  62. Jiang, Tianjiao & Levine, Ross & Lin, Chen & Wei, Lai, 2020. "Bank deregulation and corporate risk," Journal of Corporate Finance, Elsevier, vol. 60(C).
  63. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
  64. Tinaikar, Surjit & Xu, Bo, 2023. "Does competition exacerbate investment inefficiencies? Evidence from Japanese firms," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 35-53.
  65. Sudipta Basu & Eunju (Ivy) Lee, 2022. "Antecedents of and outcomes after finance committee use," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 491-535, March.
  66. Hyun Min Oh & Woo Young Kim, 2018. "The Effect of Analyst Coverage on the Relationship between Seasoned Equity Offerings and Investment Efficiency From Korea," Sustainability, MDPI, vol. 10(8), pages 1-21, August.
  67. Judson Caskey & Volker Laux, 2017. "Corporate Governance, Accounting Conservatism, and Manipulation," Management Science, INFORMS, vol. 63(2), pages 424-437, February.
  68. Morteza Doosti Seyyed Shekari & Babak Jamshidinavid, 2017. "Study of Information Asymmetry Effect on Price Synchronism in Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 343-346.
  69. Thi Thanh Huyen Le, 2018. "The Link between Information Transparency and Investment Efficiency: A Literature Review," Business and Economic Research, Macrothink Institute, vol. 8(4), pages 71-79, December.
  70. Tadesse Getacher Engida & Christopher F. Parmeter & Xudong Rao & Alfons G.J.M. Oude Lansink, 2022. "Investment Inefficiency and Corporate Social Responsibility," Journal of Productivity Analysis, Springer, vol. 58(1), pages 95-108, August.
  71. Young Jun Cho, 2015. "Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 669-723, September.
  72. Li Zhanbiao, 2021. "A Study of Chinese A-Share Listed Companies: Effect of Corporate Valuation on the Investment Level," International Journal of Science and Business, IJSAB International, vol. 5(7), pages 70-93.
  73. Chen, Zhihong & Huang, Yuan & Kusnadi, Yuanto & John Wei, K.C., 2017. "The real effect of the initial enforcement of insider trading laws," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 687-709.
  74. Han, Miao & Zhang, Dayong & Bi, Xiaogang & Huang, Wei, 2019. "Subsidized overexpansion of Chinese firms," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 69-79.
  75. Chih-Wei Peng & Huei-Ru Tsai & Kuo-Chih Cheng & Tsung-Fu Chuang, 2023. "Do the Choices of Family Business CEOs Affect Investment Decisions?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(6), pages 1-3.
  76. Schleicher, Thomas & Tahoun, Ahmed & Walker, Martin, 2010. "IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies," The International Journal of Accounting, Elsevier, vol. 45(2), pages 143-168, June.
  77. Amy E. Ji, 2016. "The Impact of Board Size on Firm-Level Capital Investment Efficiency," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(10), pages 110-120, October.
  78. García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
  79. Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017. "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 284-304.
  80. Shi, Wei & Wang, Rencheng, 2012. "Dynamic internal control performance over financial reporting and external financing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 8(2), pages 92-109.
  81. Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S., 2009. "How does financial reporting quality relate to investment efficiency?," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 112-131, December.
  82. Choi, Dongjoon & Lee, Hansol & Lee, Ho-Young & Park, Hyun-Young, 2021. "The association between human resource investment in IT controls over financial reporting and investment efficiency," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
  83. Dang Ngoc Hung & Vu Thi Thuy Van & Nguyen Thi Thanh Phuong, 2020. "Impacts of Earnings Quality and Debt Maturity on Investment Efficiency: Study Case in Vietnam," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 421-431, July.
  84. Costel Istrate & Bogdan Robu Ioan, 2014. "L'Analyse De L'Influence Des Composants Des Etats Financiers Sur La Capitalisation Boursière Des Entreprises Roumaines, Dans Les Conditions De La Crise," Post-Print hal-01899159, HAL.
  85. Juan Pedro Sánchez Ballesta & M. Fuensanta Cutillas Gomariz, 2012. "Financial reporting quality, debt maturity and investment efficiency," Working Papers. Serie EC 2012-07, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  86. Wang, Maochuan & Yan, Youliang, 2023. "Employee treatment and corporate investment efficiency: Evidence from China," Economic Modelling, Elsevier, vol. 128(C).
  87. Huai-Chun Lo & Shin-Rong Shiah-Hou, 2022. "The effect of CEO power on overinvestment," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 23-63, July.
  88. Suzuki, Tomohiro & Kochiyama, Takuma & 河内山, 拓磨, 2017. "Impact Of Fair Value Measurement On Corporate Investment: Other Comprehensive Income," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 51(1), pages 17-37, October.
  89. Huang, Yin-Siang & Bui, Dien Giau & Lin, Chih-Yung & Robin,, 2022. "The effect of abnormal institutional attention on bank loans," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 76(C).
  90. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  91. Bo Kyeong Lee & So Young Sohn, 2017. "A Credit Scoring Model for SMEs Based on Accounting Ethics," Sustainability, MDPI, vol. 9(9), pages 1-15, September.
  92. I-Ju Chen & Shin-Hung Lin, 2013. "Managerial Optimism, Investment Efficiency, and Firm Valuation," Multinational Finance Journal, Multinational Finance Journal, vol. 17(3-4), pages 295-340, September.
  93. Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai, 2022. "Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 339-382, July.
  94. Cao, June & Li, Wenwen & Hasan, Iftekhar, 2023. "The impact of lowering carbon emissions on corporate labour investment: A quasi-natural experiment," Energy Economics, Elsevier, vol. 121(C).
  95. Carol Marquardt & Emanuel Zur, 2015. "The Role of Accounting Quality in the M&A Market," Management Science, INFORMS, vol. 61(3), pages 604-623, March.
  96. Ghaly, Mohamed & Dang, Viet Anh & Stathopoulos, Konstantinos, 2020. "Institutional investors' horizons and corporate employment decisions," Journal of Corporate Finance, Elsevier, vol. 64(C).
  97. James R. Brown & Gustav Martinsson, 2019. "Does Transparency Stifle or Facilitate Innovation?," Management Science, INFORMS, vol. 65(4), pages 1600-1623, April.
  98. Chao Chin-Fang & Yi-Mien Lin & Teng-Shih Wang, 2023. "Effects of financial flexibility value and accounting conservatism on investment: evidence from mispricing," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 47(3), pages 690-706, September.
  99. Isin, Adnan Anil, 2018. "Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 344-378.
  100. Hyunmin Oh & Sambock Park, 2022. "Does Corporate Governance Affect Labor Investment Efficiency?," Sustainability, MDPI, vol. 14(8), pages 1-21, April.
  101. Hsu, Audrey Wen-hsin & Liu, Sophia Hsin-Tsai, 2016. "Organizational structure, agency costs, and accrual quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 35-60.
  102. Liu, Shengqiang & Lin, Shu & Sun, Zhaoyu & Yuan, Lihua, 2021. "Earnings management and firms' investment behavior: The threshold effect of ROE," Emerging Markets Review, Elsevier, vol. 47(C).
  103. Moshirian, Fariborz & Nanda, Vikram & Vadilyev, Alexander & Zhang, Bohui, 2017. "What drives investment–cash flow sensitivity around the World? An asset tangibility Perspective," Journal of Banking & Finance, Elsevier, vol. 77(C), pages 1-17.
  104. Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
  105. Bhandari, Avishek & Kohlbeck, Mark & Mayhew, Brian, 2022. "Association of related party transactions with sensitivity of investments and external financing," Journal of Corporate Finance, Elsevier, vol. 72(C).
  106. Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022. "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1277-1306, April.
  107. Hideaki Sakawa & Naoki Watanabel, 2020. "Main bank relationship and accounting conservatism: evidence from Japan," Asian Business & Management, Palgrave Macmillan, vol. 19(1), pages 62-85, February.
  108. William Bradford & Chao Chen & Song Zhu, 2017. "Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China," European Financial Management, European Financial Management Association, vol. 23(3), pages 376-414, June.
  109. Callen, Jeffrey L., 2015. "A selective critical review of financial accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 157-167.
  110. Riris Rotua Sitorus & Etty Murwaningsari, 2019. "Do Quality of Financial Reporting and Tax Incentives Effect on Corporate Investment Efficiency with Good Corporate Governance as Moderating Variables?," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 6(1), pages 27-35.
  111. Mourou Roscelin Serge Carrel, 2021. "Equity Concentration and Capital Investment Efficiency of Companies in the Republic of Congo," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(1), pages 131-131, January.
  112. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 905-928.
  113. Marco Muscettola, 2014. "Probability of Efficiency: Statistical Implications That Lead Firms to Achieve a Minimal and Sufficient ¡°Return-On-Investment¡±," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 5(4), pages 26-36, November.
  114. Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
  115. Lingxiao Zhao & Yunpeng Tang & Yan Liu, 2023. "How Does Environmental Tax Influence the Scale and Efficiency of Green Investment among China’s Heavily Polluting Enterprises?," Sustainability, MDPI, vol. 15(20), pages 1-26, October.
  116. Liu, Haiyue & Jiang, Jie & Xue, Rui & Meng, Xiaofan & Hu, Shiyang, 2022. "Corporate environmental governance scheme and investment efficiency over the course of COVID-19," Finance Research Letters, Elsevier, vol. 47(PB).
  117. Cutillas Gomariz, Mª Fuensanta & Sánchez Ballesta, Juan Pedro, 2014. "Financial reporting quality, debt maturity and investment efficiency," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 494-506.
  118. Zhao, Lei & Li, Na & Wu, Yanjun, 2023. "Institutional investors' site visits, information asymmetry, and investment efficiency," International Review of Financial Analysis, Elsevier, vol. 88(C).
  119. Shi, Song & Wu, Shuping & Yang, Zan, 2023. "Competitive Advantages of Hong Kong Land Development Firms in Mainland China: A Tale of Initial Success and Subsequent Decline," Working Paper Series 23/8, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
  120. Kyoungwon Mo & Kyung Yun (Kailey) Lee, 2019. "Analyst Following, Group Affiliation, and Labor Investment Efficiency: Evidence from Korea," Sustainability, MDPI, vol. 11(11), pages 1-19, June.
  121. Ru Gao & Baljit K. Sidhu, 2018. "The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 277-318, September.
  122. Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013. "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 1-18.
  123. Chang, Jui Chin & Sun, Heuy Lian, 2009. "Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX," The International Journal of Accounting, Elsevier, vol. 44(1), pages 1-32, March.
  124. Beatriz García & Juan M. Garcia Lara & Fenando Penalva, 2010. "Accounting Conservatism and Firm Investment Efficiency," Working Papers 1004, Departament Empresa, Universitat Autònoma de Barcelona, revised Jan 2010.
  125. Kang, Helen & Gray, Sidney J., 2019. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals," The British Accounting Review, Elsevier, vol. 51(3), pages 259-276.
  126. Jiang, Dequan & Li, Weiping & Shen, Yongjian & Zhang, Ying, 2022. "Does air quality affect firms’ investment efficiency? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 1-17.
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