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Accounting conservatism and firm investment efficiency

Published:2016-02 Issue:1 Volume:61 Page:221-238
ISSN:0165-4101
Container-title:Journal of Accounting and Economics
language:en
Short-container-title:Journal of Accounting and Economics

Author:

García Lara Juan Manuel,García Osma Beatriz,Penalva Fernando

Funder

Spanish Ministry of Economics and Competitiveness

Fundación Ramón Areces

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference81 articles.

1. Information asymmetry, R&D, and insider gains;Aboody;Journal of Finance,2000

2. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs;Ahmed;Accounting Review,2002

3. Accounting conservatism and board of director characteristics: an empirical analysis;Ahmed;Journal of Accounting and Economics,2007

4. Discriminant analysis and the prediction of corporate bankruptcy;Altman;Journal of Finance,1968

5. The relation between reporting quality and financing and investment: evidence from changes in financing capacity;Balakrishnan;Journal of Accounting Research,2014

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