Financial reporting quality and myopic investments : theory and evidence
Year of publication: |
2023
|
---|---|
Authors: | Geng, Heng ; Zhang, Cheng ; Zhou, Frank S. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 6, p. 223-251
|
Subject: | financial reporting quality | investment efficiency | real effects | myopia | earnings response coefficient | accounting measurements | intangible investments | patents | innovations | Investition | Investment | Investitionsentscheidung | Investment decision | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy | Patent | Berichtswesen | Reporting | Immaterielle Werte | Intangible assets |
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