Results 21 to 30 of about 14,040 (237)

Incomplete Property Rights and Overinvestment [PDF]

open access: yesSSRN Electronic Journal, 2009
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire   +4 more sources

KUALITAS PELAPORAN KEUANGAN, MEKANISME GOVERNANCE, DAN EFISIENSI INVESTASI [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2016
Abstrak: Kualitas Pelaporan Keuangan, Mekanisme Governance, dan Efisiensi Investasi. Penelitian ini bertujuan untuk menguji hubungan antara kualias pelaporan keuangan dengan efisiensi investasi di ASEAN.
Ulum Tri Handayani   +2 more
doaj   +1 more source

Asymmetric Information and Overinvestment in Quality [PDF]

open access: yesSSRN Electronic Journal, 2007
In a standard adverse selection world, asymmetric information about product quality leads to quality deterioration in the market. Suppose that a higher investment level makes the realization of high quality more likely. Then, if consumers observe the investment (but not the realization of product quality) before purchase, they can infer the probability
Paul Belleflamme, Martin Peitz
openaire   +4 more sources

The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2021
In this study, the impact of CEO’s overconfidence on the relationship between cash holding and excess returns is investigated in companies listed in Tehran Stock Exchange during the years 2011-2018. For CEO’s overconfidence, overinvestment in assets, and
Mohammad Ali Aghaei   +1 more
doaj   +1 more source

Does business cycle matter in bank-firm relationships to overcome under-over-investment? [PDF]

open access: yesBanks and Bank Systems, 2018
Considering that bank does not always perform its functions to overcome financial constraints and to monitor the company’s financial activities, this study aims to examine the role of bank-firm relationships in the effect of internal finance on ...
Aniek Hindrayani   +3 more
doaj   +1 more source

Does employee representation affect corporate investment efficiency? Evidence from China’s capital market

open access: yesChina Journal of Accounting Studies, 2022
This paper is the first empirical study of the economic consequences of the adoption of the employee director system in China from the perspective of the investment efficiency of enterprises, that is, based on empirical study of China’s capital market in
Bingyi Huang, Yuting Huang
doaj   +1 more source

The Effect of CEO Overconfidence on Overinvestment: An Analysis of the Role of Inflation Uncertainty in the Capital Market [PDF]

open access: yesIranian Journal of Finance, 2020
Investment is seen as one of the most important and influential factors in economic growth and development. It is directly affected by managers' approaches to decision-making because identifying the best investment opportunities to achieve ideal returns ...
Hossein Alidadi   +2 more
doaj   +1 more source

Political connections, overinvestment and governance mechanism in Indonesia

open access: yesCogent Economics & Finance, 2020
The purpose of this study is to investigate the association between political connections and overinvestment in Indonesia as a democratic, multi-party and developing country.
Mohammad Nasih   +4 more
doaj   +1 more source

Investigation The Relationship Between Financial Reporting Quality Models, Debt Maturity and Investment Efficiency and Inefficiency [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
In this research, the effect of financial reporting quality model and timing of liabilities on investment efficiency as well as the effect of timing of obligations on the relationship between financial reporting quality and investment efficiency and ...
Marzie Hedayatipour   +1 more
doaj   +1 more source

The Impact of Political Connections on Overinvestment and Firm Performance [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2018
Objective: Overinvestment is a type of investment behavior that results from greater access to free cash flows. Usually, access to external resources is more in companies with strong political connections.
Younes Badavar Nahandi   +1 more
doaj   +1 more source

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