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Keywords: investment efficiency
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Journal Articles
The Accounting Review (2023) 98 (6): 223–251.
Published: 01 October 2023
... 2021 14 03 2023 15 03 2023 2023 financial reporting quality investment efficiency real effects myopia earnings response coefficient accounting measurements intangible investments patents innovations Our findings are also robust to (1) including auditor acquisition...
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (2): 215–246.
Published: 01 March 2023
... insights uncertainty private information set internal knowledge gap investment efficiency Managers face substantial uncertainty in making investment decisions, as the payoffs from their investments are influenced by economic factors outside of their control ( Ferracuti and Stubben 2019...
Journal Articles
The Accounting Review (2021) 96 (1): 199–223.
Published: 01 January 2021
..., USA. Editor's note: Accepted by Jonathon C. Glover, under the Senior Editorship of Mary E. Barth. 1 12 2018 1 1 2020 2021 investment efficiency voluntary disclosure real effects Firms' investment and disclosure decisions are often intertwined. In practice...
Journal Articles
The Accounting Review (2017) 92 (2): 19–40.
Published: 01 March 2017
...Gil Soo Bae; Seung Uk Choi; Dan S. Dhaliwal; Phillip T. Lamoreaux ABSTRACT This study examines the relation between auditors and their clients' investment efficiency. We hypothesize and find that auditor characteristics that proxy for an auditor's knowledge and resources are associated with higher...
Journal Articles
The Accounting Review (2013) 88 (6): 1939–1969.
Published: 01 November 2013
... evidence of the economic impact of the more stringent governance policy, we also show that both TSX and TSX Venture firms have improved investment efficiency following the adoption decisions. Data Availability: Data are available from public sources identified in the paper. We thank John...
Journal Articles
Journal Articles