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Journal Articles

Financial Reporting Quality and Myopic Investments: Theory and Evidence

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Heng Geng (Griffin), Cheng Zhang, Frank S. Zhou
Journal: The Accounting Review
The Accounting Review (2023) 98 (6): 223–251.
https://doi.org/10.2308/TAR-2021-0380
Published: 01 October 2023
... 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, and efficiency of intangible investments? The question is important...
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Journal Articles

Frequent Financial Reporting and Managerial Myopia

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Arthur G. Kraft, Rahul Vashishtha, Mohan Venkatachalam
Journal: The Accounting Review
The Accounting Review (2018) 93 (2): 249–275.
https://doi.org/10.2308/accr-51838
Published: 01 March 2018
... the link in Appendix A. Editor's note: Accepted by Mark L. DeFond. June 2016 May 2017 2018 financial reporting frequency real effects myopia investment short termism Corporate managers and practitioners often lament that frequent disclosure of financial reports...
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Includes: Supplementary data