Prior research shows that financial reporting quality (FRQ) is positively related to investment
efficiency for large US publicly traded companies. We examine the role of FRQ in private …

Using a new database that contains accounting data for a large sample of US private firms,
we provide an investigation of financial reporting quality (FRQ) of US private versus public …

Purpose The purpose of this paper is to investigate whether Financial Reporting Quality
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed …

Prior evidence that higher-quality financial reporting improves capital investment efficiency
leaves unaddressed whether it reduces over-or under-investment. This study provides …

Purpose This study aims to comprehensively examine the relationship between financial
reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research …

A large literature in finance provides evidence that agency conflicts and information
asymmetry between managers and outsiders lead firms to undertake suboptimal levels of …

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate
Performance, using three proxies of FRQ:(i) earnings quality;(ii) conservatism; and (iii) …

This study aims to examine the effect of financial reporting quality and audit quality on
investment efficiency in Gulf Cooperation Council (GCC) economies. This paper also …

This study examines how accounting quality relates to firm‐level capital investment
efficiency. Our first hypothesis is that higher quality accounting enhances investment …

In this essay, I argue that external financial reporting quality (EFRQ) has at best a second-
order effect on firm value of US publicly traded companies, and that attempts to improve a …