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Accounting conservatism alleviates firm's investment efficiency : an evidence from China
Razzaq, Naveed; Zhang, Rui; Zhou, Donghua - In: International journal of business and economics … 5 (2016) 4, pp. 85-94
Persistent link: https://www.econbiz.de/10011593694
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Effects of accounting conservatism on investment efficiency and innovation
Laux, Volker; Ray, Korok - In: Journal of accounting & economics 70 (2020) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10012301662
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The real consequences of classification shifting : evidence from the efficiency of corporate investment
Anagnostopoulou, Seraina C.; Malikov, Kamran T. - In: The European accounting review 33 (2024) 4, pp. 1549-1577
Persistent link: https://www.econbiz.de/10015052525
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The effect of internal control weakness on investment efficiency
Lee, Jaehong; Eunjung, Cho; Hyunjung, Choi - In: The journal of applied business research 32 (2016) 3, pp. 649-661
Persistent link: https://www.econbiz.de/10011500787
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Accounting conservatism and firms' investment decisions
Cho, Jungeun; Choi, Won-Wook - In: The journal of applied business research 32 (2016) 4, pp. 1223-1236
Persistent link: https://www.econbiz.de/10011557847
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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Does environmental innovation improve investment efficiency?
Ur Rehman, Ijaz; Shahzad, Faisal; Laique, Usama; Hanif, … - In: Borsa Istanbul Review 24 (2024) 1, pp. 164-175
of environmental innovation on firm-level investment efficiency. Using fixed-effect regressions, our results indicate … that eco-innovation has a significant and positive impact on firm-level investment efficiency. We show that eco …-innovation raises investment efficiency and reducing information asymmetry enhances this effect. In addition, we show that the impact of …
Persistent link: https://www.econbiz.de/10014494770
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Media coverage and investment efficiency
Gao, Xin; Xu, Weidong; Li, Donghui; Xing, Lu - In: Journal of empirical finance 63 (2021), pp. 270-293
Persistent link: https://www.econbiz.de/10013259268
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Conditional conservatism and the limits to earnings management
García Lara, Juan Manuel; García Osma, Beatriz; … - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-26
Persistent link: https://www.econbiz.de/10012296743
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Strengthened enforcement, weakened efficiency : the effect of environmental inspection on corporate investment
Wang, Jingqi; Zhang, Wei; Zou, Gaofeng; Li, Yi - In: Economics letters 232 (2023), pp. 1-5
Persistent link: https://www.econbiz.de/10014464274