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Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency

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Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency

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2012Voluntary Disclosure and Investment*35 cited

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2014Political pressures and the evolution of disclosure regulation33 cited

2018Banks' Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair-Value Accounting32 cited

2018Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?28 cited

2020A simple structural estimator of disclosure costs27 cited

2020On Market Concentration and Disclosure21 cited

2021The Effects of Stock-Based Incentives on Inventory Management19 cited

2023Financial Reporting Quality and Myopic Investments: Theory and Evidence19 cited

2009Fair value versus historic cost-valuation for biological assets: Implications for the quality of financial information18 cited

2023Does stock market rescue affect investment efficiency in the real sector?16 cited

2017Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China16 cited

2017Usefulness of fair valuation of biological assets for cash flow prediction15 cited