The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R
Year of publication: |
2019
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Authors: | Dou, Yiwei ; Wong, M. H. Franco ; Xin, Baohua |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 65.2019, 5, p. 2249-2266
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Subject: | recognition | disclosure | reliability | financial reporting quality | corporate investment | accounting regulation | employee stock options | Aktienoption | Stock option | IFRS | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Investitionsentscheidung | Investment decision | Berichtswesen | Reporting | Bilanzierungsgrundsätze | Accounting standards |
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