This paper explores direct relations between corporate investment behavior and the
timeliness of accounting recognition of economic losses (TLR) reflected in a country's …

This paper investigates the impact of changes in the banking sector on firms' timely
recognition of economic losses. In particular, we focus on the entry of foreign banks into …

There is little research on how accounting information quality affects a firm's external
financing choices. In this paper, we use the occurrence of accounting restatements as a …

This paper examines whether firms manipulating their reported financial results make
suboptimal investment decisions. We examine fixed asset investments for a large sample of …

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

We provide more direct evidence on the causal relation between the quality of financial
reporting and investment efficiency. We examine the investment behavior of a sample of …

We examine whether managers' decisions to capitalize or expense R&D expenditures
convey information about the future performance of the firm. Focusing on a French setting …

We use changes in the value of a firm's real estate assets as an exogenous change in a
firm's financing capacity to examine (1) the relation between reporting quality and financing …

This discussion of the survey of the literature on financial reporting and corporate investment
by Roychowdhury et al.(2019) focuses on an area in this literature that has received less …

This paper presents both a new approach to studying the consequences of accounting
choice and a unique sample to examine the effects of accounting choice in the R&D context …