SHS Web of Conferences
Volume 17, 2015ICMETM 2015 - International Conference on Modern Economic Technology and Management
|Number of page(s)||10|
|Section||Economic and Industry|
|Published online||25 March 2015|
- Balakrishnan K., J.Core, and R. S.Veri. The relation between reporting quality and financing and investment: evidence from shocks to financing capacity. Journal of Accounting Research. 2014, 54(2): 516–553.
- Beatty A., S.Liao, and J.Weber. Financial reporting quality, private information, monitoring, and the lease-versus-buy decision. The Accounting Review. 2010, 85(4):1215–1238. [CrossRef]
- Berger P. G., and R.Han. The impact of SFAS 131 on information and monitoring. Journal of Accounting Research. 2003, 41(1):163–223. [CrossRef]
- Biddle G., and G.Hilary. Accounting quality and firm-level capital investment. The Accounting Review. 2006, 81(5): 963–982. [CrossRef]
- Biddle G., G.Hilary, and R. S.Verdi. 2009. How does financial reporting quality relate to investments efficiency? Journal of Accounting and Economics. 2009, 48(2-3): 112–131. [CrossRef]
- Bushman R., and A.Smith. Financial accounting information and corporate governance. Journal of Accounting and Economics. 2001, 31(1-3): 237–333. [CrossRef]
- Chen F., O.Hope, Q.Li, and X.Wang. 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review. 2011, 86(3): 1255–1288. [CrossRef]
- Dechow P., and I.Dichev. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement), 2002: 35–59. [CrossRef]
- Gomariz F., Ballesta J. Financial reporting quality, debt maturity and investment efficiency. Journal of Banking and Finance. 2014, 40(2): 4945–06.
- Francis J., R.LaFond, P.Olsson, and K.Schipper. The market pricing of accruals quality. Journal of Accounting and Economics. 2005, 39(2): 295–327. [CrossRef]
- Harford, J. Corporate cash reserves and acquisitions Journal of Finance. 1999, 54(5): 1969–1997
- Healy P., and K.Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics. 2001, 31(1-3): 405–440. [CrossRef]
- Hope O.K., and W. B.Thomas. Managerial empire building and firm disclosure. Journal of Accounting Research. 2008, 46(3): 591–626. [CrossRef]
- Jensen M. C. Agency costs of free cash flow, corporate finance, and takeovers. American Economic Review. 1986, 769(1): 323–329.
- Lamont O. Cash flow and investment: Evidence from internal capital markets. Journal of Finance. 1997, 52(1): 83–109. [CrossRef]
- Lambert R., C.Leuz, and R. E.Verrecchia. Accounting information, disclosure, and the cost of capital. Journal of Accounting Research. 2007, 45(2): 385–420. [CrossRef]
- McNichols M. F., and S. R.Stubben. Does earnings management affect firms’ investment decisions? The Accounting Review. 2008, 83(6): 1571–1603. [CrossRef]
- Miller M. H., and F.Modigliani. Dividend policy, growth, and the valuation of shares. Journal of Business. 1961, 34(4): 411–433. [CrossRef]
- Mørck R., A.Shleifer, and R. W.Vishny. Management ownership and market valuation: an empirical analysis. Journal of Financial Economics. 1988, 20(1): 293–315. [CrossRef]
- Morck R., A.Shleifer, and R. W.Vishny. Do managerial objectives drive bad acquisitions? Journal of Finance. 1990, 45(1): 31–48. [CrossRef]
- Opler T., L.Pinkowitz, R.Stulz, and R.Williamson. Corporate cash holdings. Journal of Applied Corporate Finance. 2001, (14): 55–66. [CrossRef]
- Ramalingegowda S, C.Wang, and Y.Yu. The Role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions. The Accounting Review. 2013, 88(3): 1007–1039. [CrossRef]
- Richardson S. Over-investment of free cash flow. Review of Accounting Studies. 2006, 11(2-3): 159–189. [CrossRef]
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