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An empirical analysis of accounting conservatism surrounding share repurchases
Li, Wilson X. B.; He, Tina T.; Marshall, Andrew P.; … - In: Eurasian business review 10 (2020) 4, pp. 609-627
Persistent link: https://www.econbiz.de/10012309449
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Accounting conservatism, ultimate ownership and investment efficiency
Xu, Xiaodong; Wang, Xia; Han, Nina - In: China Finance Review International 2 (2012) 1, pp. 53-77
Purpose – The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach – By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism...
Persistent link: https://www.econbiz.de/10014694467
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Accounting conservatism, ultimate ownership and investment efficiency
Xu, Xiaodong; Wang, Xia; Han, Nina - In: China Finance Review International 2 (2012) February, pp. 53-77
Purpose–The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach–By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism on...
Persistent link: https://www.econbiz.de/10010561537
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The effects of accounting conservatism on investment decision : evidence from listed companies in China
Ma, Haixin; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-14
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the difference in this effect of accounting conservatism on...
Persistent link: https://www.econbiz.de/10014431811
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Stock market-driven investment : new evidence on information, financing and agency effects
Fung, Scott; Tsai, Shih-Chuan - In: Applied economics 47 (2015) 25/27, pp. 2821-2843
Persistent link: https://www.econbiz.de/10010519856
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Does gambling culture affect firms' investment efficiency?
Lin, Nan; Chen, Han; Zhang, Pengdong; Liu, Weiqian - In: Finance research letters 49 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10013479569
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The effect of investment inefficiency on expected returns
Chacko, Jains P.; Padmakumari, Lakshmi - In: Journal of emerging market finance 22 (2023) 3, pp. 272-296
Persistent link: https://www.econbiz.de/10014382359
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The effects of accounting conservatism on investment decision: Evidence from listed companies in China
Ma, Haixin; Jeong, Kyunbeom - In: Cogent Business & Management 9 (2022) 1, pp. 1-14
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the difference in this effect of accounting conservatism on...
Persistent link: https://www.econbiz.de/10014505629
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Does accounting conservatism affect firm investment efficiency in an emerging market? : evidence from Tunisian context
Houcine, Asma - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 3, pp. 209-232
Persistent link: https://www.econbiz.de/10010339853
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The effect of accounting conservatism on corporate investment during the global financial crisis
Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542
Persistent link: https://www.econbiz.de/10011610302