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Impact of ESG disclosure and financial reporting quality on investment efficiency

Ellili, Nejla Ould Daoud - In: Corporate governance : international journal of … 22 (2022) 5, pp. 1094-1111

Persistent link: https://www.econbiz.de/10013369340

Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 199-216

Persistent link: https://www.econbiz.de/10011305187

Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity

Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012153880

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

Financial reporting quality and myopic investments : theory and evidence

Geng, Heng; Zhang, Cheng; Zhou, Frank S. - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 223-251

Persistent link: https://www.econbiz.de/10014390399

Compliance management and investment efficiency in state-owned enterprises : evidence from China

Zheng, Dengjin; Xu, Yan; Wenren, Yangyang - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-27

-natural experiment to examine the impact of the implementation of these guidelines on the investment efficiency of SOEs. The investment … find that the guidelines improve efficiency investment by reducing management's risk appetite, mitigating the Type I agency … strategy for enhancing the investment efficiency of SOEs. …

Persistent link: https://www.econbiz.de/10014580193

Water disclosure and financial reporting quality for social changes : Empirical evidence from China

Liu, Chengyun; Su, Kun; Zhang, Miaomiao - In: Technological forecasting & social change : an … 166 (2021), pp. 1-20

Persistent link: https://www.econbiz.de/10012693516

Can XBRL improve the decision processes and decision quality of novices' financial analysis?

Scarlata, Audrey N.; Williams, Kelly L.; Vagner, Brandon - In: Advances in accounting behavioral research 22 (2019), pp. 87-120

Persistent link: https://www.econbiz.de/10012154199

Investment efficiency, state-owned enterprises and privatisation : evidence from Vietnam in transition

O'Toole, Conor M.; Morgenroth, Edgar L. W.; Ha Thi Thu Thuy - 2015

Our research tests the difference in investment efficiency between state-owned enterprises (SOEs) and private firms and … then evaluates the effect of privatisation and equitisation policies on the investment efficiency of former state owned … spending. We find no evidence of investment spending being linked to marginal returns by SOEs across all sectors and size …

Persistent link: https://www.econbiz.de/10010499591

CEO military background and investment efficiency

Ullah, Irfan; Fang, Hong Xing; Rahman, Mohib Ur; Iqbal, … - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 1089-1102

Persistent link: https://www.econbiz.de/10013167069

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