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Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?
16 references·4 citing·35 second hop
Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency? (2013)Do Adoptions of International Financial R…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Industry costs of equity (1997)Industry costs of equityCapital-Market Imperfections and Investment (1997)Capital-Market Imperfections …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Law and Finance (1996)Law and FinanceAgency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Determinants of corporate borrowing (1977)Determinants of corporate bor…A General Equilibrium Approach To Monetary Theory (1969)A General Equilibrium Approac…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption (2020)How Does Information Processi…Does Financial Reporting Regulation Influence the Value of Cash Holdings? (2020)Does Financial Reporting Regu…Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? (2019)Accounting for Intangibles: C…Earnings management and investment efficiency (2018)Earnings management and inves…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Capital Structure Puzzle (1984)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Law and Finance (1998)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information Technology and the U.S. Economy (2001)Nursery Cities: Urban Diversity, Process Innovation, and the Life Cycle of Products (2001)Does female representation in top management improve firm performance? A panel data investigation (2012)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1969A General Equilibrium Approach To Monetary Theory5,340 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1997Capital-Market Imperfections and Investment

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2,600 cited
  • 1996Law and Finance2,451 cited
  • Cited by

    • 2018Earnings management and investment efficiency33 cited
    • 2020How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption23 cited
    • 2019Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?20 cited
    • 2020Does Financial Reporting Regulation Influence the Value of Cash Holdings?20 cited