Accounting conservatism and firm investment efficiency
Year of publication: |
February 2016
|
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Authors: | García Lara, Juan Manuel ; García Osma, Beatriz ; Penalva, Fernando |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 61.2016, 1, p. 221-238
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Subject: | Conservatism | Earnings asymmetric timeliness | Investment efficiency | Under-investment | Over-investment | Investition | Investment | Konservatismus | Rechnungswesen | Accounting | Investitionsentscheidung | Investment decision | Bilanzpolitik | Accounting policy | Effizienz | Efficiency | Asymmetrische Information | Asymmetric information |
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