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 …

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

Controlling for firm-specific characteristics determining financial reporting quality, this paper
finds evidence of a negative association between firms' total risk and financial reporting …

This study investigates the association between investment decisions and financial reporting
quality in the context of family firms versus non-family firms. Building on the classic agency …

This paper based on the perspective of firm's agency conflicts to examine the relationship
between financial reporting quality and investment efficiency and to analyze the interaction …

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 study, conducted with a sample of Spanish listed companies during the period 1998–
2008, examines the role of financial reporting quality and debt maturity in investment …

Financial reporting quality and corporate investment efficiency: Chinese experience |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

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 …

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 …