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Inexperienced Component Auditors and the Internal Information Asymmetry of Multinational Corporations
16 references·1 citing·40 second hopsampled
Inexperienced Component Auditors and the Internal Information Asymmetry of Multinational Corporations (2022)Inexperienced Component Auditors and the …The importance of the internal information environment for tax avoidance (2014)The importance of the interna…Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Does Investment Efficiency Im…Decoding Inside Information (2012)Decoding Inside InformationThe Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)The Value of Financial Statem…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Does Earnings Management Affect Firms’ Investment Decisions? (2008)Does Earnings Management Affe…Accounting Quality and Firm-Level Capital Investment (2006)Accounting Quality and Firm-L…The Dark Side of Internal Capital Markets: Divisional Rent‐Seeking and Inefficient Investment (2000)The Dark Side of Internal Cap…The Cost of Diversity: The Diversification Discount and Inefficient Investment (2000)The Cost of Diversity: The Di…The Value of Diversification During the Conglomerate Merger Wave (1996)The Value of Diversification …Diversification's effect on firm value (1995)Diversification's effect on f…Corporate focus and stock returns (1995)Corporate focus and stock ret…Tobin's q, Corporate Diversification, and Firm Performance (1994)Tobin's q, Corporate Diversif…Internal versus External Capital Markets (1994)Internal versus External Capi…Tobin's Q, Corporate Diversification and Firm Performance (1993)Tobin's Q, Corporate Diversif…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Component Auditor Use and Lenders’ Perception of Audit Quality (2023)Component Auditor Use and Len…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)Risk, Return, and Equilibrium: Empirical Tests (1973)Detecting Earnings Management: A New Approach (2011)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Managerial discretion and optimal financing policies (1990)Curvilinearity in the diversification-performance linkage: an examination of over three decades of research (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Is there a diversification discount in financial conglomerates? (2006)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Investor Protection and Corporate Valuation (2002)Digital Business Strategy: Toward a Next Generation of Insights (2013)Corporate financing and investment decisions when firms have information that investors do not have (1984)Legal Determinants of External Finance (1997)Earnings quality: Evidence from the field (2013)Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs, ownership structure and corporate governance mechanisms (2003)Overconfidence and Speculative Bubbles (2003)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)Financing Constraints and Corporate Investment (1987)The Cross-Section of Expected Stock Returns (1992)A Survey of Corporate Governance (1997)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis (2002)Information Production and Capital Allocation: Decentralized versus Hierarchical Firms (2002)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)Business Groups in Emerging Markets: Paragons or Parasites? (2007)Liquidity and leverage (2008)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Textual Analysis in Accounting and Finance: A Survey (2016)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 1995Diversification's effect on firm value3,069 cited
  • 1994Tobin's q, Corporate Diversification, and Firm Performance2,437 cited
  • 2000The Cost of Diversity: The Diversification Discount and Inefficient Investment1,684 cited
  • 2000The Dark Side of Internal Capital Markets: Divisional Rent‐Seeking and Inefficient Investment1,556 cited
  • 2006Accounting Quality and Firm-Level Capital Investment1,103 cited
  • 1995Corporate focus and stock returns1,078 cited
  • 2008Does Earnings Management Affect Firms’ Investment Decisions?963 cited
  • 1996The Value of Diversification During the Conglomerate Merger Wave878 cited
  • 2012Decoding Inside Information683 cited
  • 1994Internal versus External Capital Markets664 cited
  • 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?660 cited
  • 1993Tobin's Q, Corporate Diversification and Firm Performance644 cited
  • 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

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621 cited
  • 2014The importance of the internal information environment for tax avoidance574 cited
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    • 2023Component Auditor Use and Lenders’ Perception of Audit Quality10 cited