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Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?
16 references·16 citing·30 second hopsampled
Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Does Investment Efficiency Improve after …How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Over-investment of free cash flow (2006)Over-investment of free cash …Firm size and the gains from acquisitions (2004)Firm size and the gains from …Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The determinants and implications of corporate cash holdings (1999)The determinants and implicat…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Credit Rationing in Markets with Imperfect Information (1981)Credit Rationing in Markets w…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Geographic proximity and corporate investment efficiency: Evidence from high-speed rail construction in China (2022)Geographic proximity and corp…Environmental, social and governance ratings and firm performance: The moderating role of internal control quality (2022)Environmental, social and gov…The impact of carbon disclosure mandates on emissions and financial operating performance (2021)The impact of carbon disclosu…Internal controls, risk management, and cash holdings (2020)Internal controls, risk manag…Institutional investors' horizons and corporate employment decisions (2020)Institutional investors' hori…Internal control in accounting research: A review (2018)Internal control in accountin…Internal Control and Operational Efficiency (2018)Internal Control and Operatio…The economic consequences associated with integrated report quality: Capital market and real effects (2017)The economic consequences ass…Narcissism is a bad sign: CEO signature size, investment, and performance (2017)Narcissism is a bad sign: CEO…Employee quality and financial reporting outcomes (2017)Employee quality and financia…How does analysts' forecast quality relate to corporate investment efficiency? (2016)How does analysts' forecast q…Auditors and Client Investment Efficiency (2016)Auditors and Client Investmen…Accounting conservatism and firm investment efficiency (2015)Accounting conservatism and f…SOX after Ten Years: A Multidisciplinary Review (2014)SOX after Ten Years: A Multid…Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management (2014)Does Ineffective Internal Con…Do state and foreign ownership affect investment efficiency? Evidence from privatizations (2014)Do state and foreign ownershi…Increases in risk and in risk aversion (1974)Risk Sharing and Incentives in the Principal and Agent Relationship (1979)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Dependence and Growth (1996)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)Law and Finance (1998)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999The determinants and implications of corporate cash holdings3,910 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Firm size and the gains from acquisitions2,355 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • Cited by

    • 2015Accounting conservatism and firm investment efficiency663 cited
    • 2017The economic consequences associated with integrated report quality: Capital market and real effects602 cited
    • 2014Do state and foreign ownership affect investment efficiency? Evidence from privatizations473 cited
    • 2021The impact of carbon disclosure mandates on emissions and financial operating performance422 cited
    • 2014Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management367 cited
    • 2017Narcissism is a bad sign: CEO signature size, investment, and performance315 cited
    • 2022Geographic proximity and corporate investment efficiency: Evidence from high-speed rail construction in China269 cited
    • 2018Internal Control and Operational Efficiency256 cited
    • 2020Institutional investors' horizons and corporate employment decisions255 cited
    • 2017Employee quality and financial reporting outcomes241 cited
    • 2018Internal control in accounting research: A review237 cited
    • 2020Internal controls, risk management, and cash holdings233 cited
    • 2016How does analysts' forecast quality relate to corporate investment efficiency?229 cited
    • 2014SOX after Ten Years: A Multidisciplinary Review227 cited
    • 2022Environmental, social and governance ratings and firm performance: The moderating role of internal control quality224 cited
    • 2016Auditors and Client Investment Efficiency218 cited