Semantic Scholar Open Access 2019 523 sitasi

The effects of financial reporting and disclosure on corporate investment: A review

S. Roychowdhury Nemit Shroff Rodrigo S. Verdi

Abstrak

A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of capital to the right investment projects. Over the last two decades, a large and growing body of literature has contributed to our understanding of whether and why financial reporting affects investment decision-making. We review the empirical literature on this topic, provide a framework to organize this literature, and highlight opportunities for future research.

Topik & Kata Kunci

Business

Penulis (3)

S. Roychowdhury

Nemit Shroff

Rodrigo S. Verdi

Format Sitasi

APA MLA BibTeX

Roychowdhury, S., Shroff, N., Verdi, R.S. (2019). The effects of financial reporting and disclosure on corporate investment: A review. https://doi.org/10.1016/J.JACCECO.2019.101246

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Informasi Jurnal

Tahun Terbit: 2019
Bahasa: en
Total Sitasi: 523×
Sumber Database: Semantic Scholar
DOI: 10.1016/J.JACCECO.2019.101246
Akses: Open Access ✓