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 …

Abstract Positive Accounting Theory (Watts and Zimmerman, 1978) stipulates that financial
reporting has two dimensions: market signaling and monitoring managerial behaviors …

This study aims to analyze the effect of Quality of Financial Reporting and Tax Incentives on
Corporate Investment Efficiency with Good Corporate Governance as a Moderating …

This study examined the association of accounting conservatism with investment efficiency,
and its effects on investment efficiency by mitigating firms from under and over investments …

The purpose of this research was to investigate the effect of corporate governance on
earnings quality, corporate governance and earnings quality on investment efficiency, and …

This study aims to determine the effect of corporate governance and ownership structure on
the efficiency of corporate investment in Indonesia. Investment efficiency is an action to use …

This paper assessed the relationship between accounting conservatism and firm structure in
Nigeria. Ex post facto research design was adopted and a sample of thirty-eight (38) publicly …

This study investigates the relationship between timely recognition of losses in financial
reporting and investment efficiency, claiming that accounting conservatism improves the …

Agency conflict is an important problem in modern companies because of the distinct
division between ownership and control in managing the company. This conflict occurs …

Demands for more information outside the scope of conventional financial reporting, such as
management conversations, governance data, and financial statement comments, have …