Effects of accounting conservatism on investment efficiency and innovation
Volker Laux, Korok Ray
| Year of publication: |
2020
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|---|---|
| Authors: | Laux, Volker ; Ray, Korok |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 70.2020, 1, p. 1-23
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| Subject: | Accounting conservatism | Innovation | Investment efficiency | Optimal contracting | Rechnungswesen | Accounting | Investition | Investment | Investitionsentscheidung | Investment decision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2020.101319 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012301662