... 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 What is the role of financial reporting for the level, allocation...

... 2016 ) suggest that greater disclosure can indeed cause managers to make myopic investment choices. Despite these concerns, there are reasons to believe that increased public disclosure could mitigate corporate myopia and encourage investment in long-term projects. For example, it could improve...