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Financial reporting quality, debt maturity and investment efficiency
16 references·16 citing·33 second hopsampled
Financial reporting quality, debt maturity and investment efficiency (2013)Financial reporting quality, debt maturit…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)The economics of small busine…Law and Finance (1998)Law and FinanceInsiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)Insiders and Outsiders: The C…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…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…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Investor–firm interactions and corporate investment efficiency: Evidence from China (2024)Investor–firm interactions an…ESG performance and investment efficiency: The impact of information asymmetry (2023)ESG performance and investmen…Impact of ESG disclosure and financial reporting quality on investment efficiency (2022)Impact of ESG disclosure and …Green Credit Policy and Corporate Productivity: Evidence from a Quasi-natural Experiment in China (2022)Green Credit Policy and Corpo…Environmental, social and governance performance (ESG) and firm investment efficiency in emerging markets: the interaction effect of board cultural diversity (2022)Environmental, social and gov…Media coverage and investment efficiency (2021)Media coverage and investment…Lead independent directors and investment efficiency (2020)Lead independent directors an…Corporate social responsibility and investment efficiency: Does business strategy matter? (2020)Corporate social responsibili…Board diversity and investment efficiency: evidence from China (2020)Board diversity and investmen…Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China (2019)Mandatory CSR disclosure, mon…Does Institutional Ownership Improve Firm Investment Efficiency? (2018)Does Institutional Ownership …Do talented managers invest more efficiently? The moderating role of corporate governance mechanisms (2018)Do talented managers invest m…How does corporate social responsibility contribute to investment efficiency? (2017)How does corporate social res…Does corporate social responsibility disclosure improve firm investment efficiency? (2017)Does corporate social respons…Auditor specialization, accounting information quality and investment efficiency (2017)Auditor specialization, accou…Corporate Social Responsibility and Investment Efficiency (2015)Corporate Social Responsibili…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)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)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)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)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)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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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
  • 1998Law and Finance17,902 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1992Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt3,902 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited

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1998
The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle
3,690 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • Cited by

    • 2015Corporate Social Responsibility and Investment Efficiency769 cited
    • 2022Impact of ESG disclosure and financial reporting quality on investment efficiency228 cited
    • 2023ESG performance and investment efficiency: The impact of information asymmetry205 cited
    • 2017How does corporate social responsibility contribute to investment efficiency?201 cited
    • 2022Green Credit Policy and Corporate Productivity: Evidence from a Quasi-natural Experiment in China178 cited
    • 2020Corporate social responsibility and investment efficiency: Does business strategy matter?176 cited
    • 2020Lead independent directors and investment efficiency167 cited
    • 2019Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China146 cited
    • 2022Environmental, social and governance performance (ESG) and firm investment efficiency in emerging markets: the interaction effect of board cultural diversity146 cited
    • 2018Does Institutional Ownership Improve Firm Investment Efficiency?130 cited
    • 2021Media coverage and investment efficiency124 cited
    • 2017Does corporate social responsibility disclosure improve firm investment efficiency?120 cited
    • 2020Board diversity and investment efficiency: evidence from China107 cited
    • 2018Do talented managers invest more efficiently? The moderating role of corporate governance mechanisms106 cited
    • 2017Auditor specialization, accounting information quality and investment efficiency103 cited
    • 2024Investor–firm interactions and corporate investment efficiency: Evidence from China100 cited