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The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment
16 references·2 citing·38 second hop
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment (2023)The Real Consequences of Classification S…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Financial Constraints Risk (2006)Financial Constraints RiskCapital Investments and Stock Returns (2004)Capital Investments and Stock…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Financial markets and the allocation of capital (2000)Financial markets and the all…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…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…Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Tobin's Marginal q and Averag…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…A General Equilibrium Approach To Monetary Theory (1969)A General Equilibrium Approac…National culture, formal institutions and structure of board of directors: theory and empirical evidence (2025)National culture, formal inst…Earnings management by acquiring firms in cash mergers (2024)Earnings management by acquir…Determinants of corporate borrowing (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (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)Law and Finance (1998)Common risk factors in the returns on stocks and bonds (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)… and the Cross-Section of Expected Returns (2015)Policy Uncertainty and Corporate Investment (2015)Demand for green finance: Resolving financing constraints on green innovation in China (2021)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)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Time to Build and Aggregate Fluctuations (1982)The Impact of Uncertainty Shocks (2009)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)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)
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References

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  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
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  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2004

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Capital Investments and Stock Returns
1,411 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • Cited by

    • 2024Earnings management by acquiring firms in cash mergers14 cited
    • 2025National culture, formal institutions and structure of board of directors: theory and empirical evidence12 cited