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Accounting information quality, governance efficiency and capital investment choice
Zhai, Jinbu; Wang, Yutao - In: China journal of accounting research : CJAR 9 (2016) 4, pp. 251-320
This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information’s governance function. Measuring capital investment choice as the correlation of growth of operating income between company and industry,...
Persistent link: https://www.econbiz.de/10011844663
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The approach of accounting information quality on investment efficiency : empirical evidence from Chinese listed companies
Ren, Chunyan - In: Theoretical economics letters 6 (2016) 2, pp. 330-337
Persistent link: https://www.econbiz.de/10011545752
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The effect of accounting information quality and competition on investment inefficiency : evidence from Korea
Cho, Sang Min; Kang, Sun-A. - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 4, pp. 489-510
Persistent link: https://www.econbiz.de/10012174168
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The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system
Zhang, Liguang; Chen, Wanyi; Peng, Liao - In: Accounting and finance 63 (2023) 2, pp. 1635-1669
Persistent link: https://www.econbiz.de/10014302031