[PDF][PDF] Investment in context of financial reporting quality: a systematic review

NF Assad, MT Alshurideh - WAFFEN-UND Kostumkd. J, 2020 - academia.edu
Various literature review were carry out in order to assess the relation between Financial
Reporting Quality and Investment. Nevertheless the relation between them requires more …

The impact of investment efficiency on firm value and moderating role of institutional ownership and board independence

M Salehi, G Zimon, A Arianpoor… - Journal of Risk and …, 2022 - mdpi.com
This study investigates the impact of investment efficiency on firm value with a moderating
role of institutional ownership and board independence for companies listed on the Tehran …

The interplay of financial reporting quality and investment efficiency: evidence from the USA

N Assad, A Jaafar, PD Zervopoulos - Journal of Financial Reporting …, 2023 - emerald.com
Purpose This study aims to comprehensively examine the relationship between financial
reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research …

[HTML][HTML] Can blockchain technology be effectively integrated into the real economy? Evidence from corporate investment efficiency

J Du, Y Shi, W Li, Y Chen - China Journal of Accounting Research, 2023 - Elsevier
As a highly disruptive digital technology, blockchain provides new solutions for resha**
corporate governance mechanisms and improving resource allocation. We empirically …

Earnings management and corporate investment efficiency: does the board of directors matter?

B Bzeouich, F Lakhal, N Dammak - Journal of Financial Reporting …, 2019 - emerald.com
Purpose The purpose of this paper is to examine the relationship between earnings
management and the efficiency of French firms' investments. It also investigates the …

Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy

LTH Tran - Research in International Business and Finance, 2022 - Elsevier
Drawing on pecking-order theory and agency theory, this study investigates whether
financial leverage is affected by financial reporting quality. Financial reporting quality is …

The impact of business strategy and annual report readability on financial reporting quality

A Arianpoor, Z Sahoor - Journal of Asia Business Studies, 2022 - emerald.com
The impact of business strategy and annual report readability on financial reporting quality |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Does audit quality affect firms' investment efficiency?

S Boubaker, A Houcine, Z Ftiti… - Journal of the Operational …, 2018 - Taylor & Francis
This study investigates the effect of audit quality on firm investment efficiency for 125 French-
listed companies over 2008–2015. It uses parametric and non-parametric measures of firm …

The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system

A Houcine, M Zitouni, S Srairi - EuroMed Journal of Business, 2022 - emerald.com
Purpose The purpose of this paper is to investigate whether Financial Reporting Quality
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed …

The influence of accounting information systems, knowledge management capabilities, and innovation on organizational performance in Iraqi SMEs

HM Kareem, KA Aziz, R Maelah, YM Yunus… - International Journal of …, 2021 - igi-global.com
The aim of this study is to examine Iraqi small and medium enterprises (SMEs) in terms of
the relationship between the use of accounting information systems (AIS), knowledge …