1. ESG rating disagreement and corporate digital transformation. (2025). Ren, Hao.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001679.

   Full description at Econpapers || Download paper

2. Social capital as a barrier to innovation: The mediating role of job autonomy. (2025). Lenihan, Helena ; Wang, Zhan ; Li, Changhong ; McNally, Regina.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015599.

   Full description at Econpapers || Download paper

1. Biddle, G.C. ; Hilary, G. ; Verdi, R.S. How does financial reporting quality relate to investment efficiency?. 2009 J. Account. Econ.. 48 112-131

2. Chen, W. ; Srinivasan, S. Going digital: implications for firm value and performance. 2024 Rev. Account. Stud.. 29 1619-1665
   Paper not yet in RePEc: Add citation now
   

3. Chen, Y. ; Xu, J. Digital transformation and firm cost stickiness: evidence from China. 2023 Financ. Res. Lett.. 52 -

4. Coleman, J.S. Social capital in the creation of human capital. 1988 Am. J. Sociol.. 94 S95-S120
   Paper not yet in RePEc: Add citation now
   

5. Fletcher, G. ; Griffiths, M. Digital transformation during a lockdown. 2020 Int. J. Inf. Manage.. 55 -

6. Frazier, P.A. ; Tix, A.P. ; Barron, K.E. Testing moderator and mediator effects in counseling psychology research. 2004 J. Couns. Psychol.. 51 115-
   Paper not yet in RePEc: Add citation now
   
7. Fukuyama, F. Trust: The Social Virtues and the Creation of Prosperity. 1995 Free Press: New York
   Paper not yet in RePEc: Add citation now
   
8. Gupta, A. ; Raman, K. ; Shang, C. Social capital and the cost of equity. 2018 J. Bank. Financ.. 87 102-117
   Paper not yet in RePEc: Add citation now
   

9. Hasan, I. ; Hoi, C.K. ; Wu, Q. ; Zhang, H. Is social capital associated with corporate innovation? Evidence from publicly listed firms in the US. 2020 J. Corp. Finance. 62 -

10. Hasan, I. ; Hoi, C.K. ; Wu, Q. ; Zhang, H. Social capital and debt contracting: evidence from bank loans and public bonds. 2017 J. Financ. Quant. Anal.. 52 1017-1047

11. Hilary, G. ; Hui, K.W. Does religion matter in corporate decision making in America?. 2009 J. Financ. Econ.. 93 455-473

12. Hoi, C.K. ; Wu, Q. ; Zhang, H. Does social capital mitigate agency problems? Evidence from Chief Executive Officer (CEO) compensation. 2019 J. Financ. Econ.. 133 498-519

13. Huang, K. ; Shang, C. Leverage, debt maturity, and social capital. 2019 J. Corp. Finance. 54 26-46

14. Hutton, A.P. ; Marcus, A.J. ; Tehranian, H. Opaque financial reports, R2, and crash risk. 2009 J. Financ. Econ.. 94 67-86

15. Jiang, F. ; Jiang, Z. ; Kim, K.A. ; Zhang, M. Family-firm risk-taking: does religion matter?. 2015 J. Corp. Finance. 33 260-278

16. Jin, L. ; Myers, S.C. R2 around the world: new theory and new tests. 2006 J. Financ. Econ.. 79 257-292

17. Kim, K. ; Patro, S. ; Pereira, R. Option incentives, leverage, and risk-taking. 2017 J. Corp. Finance. 43 1-18

18. Kumar, V. ; Ramachandran, D. ; Kumar, B. Influence of new-age technologies on marketing: a research agenda. 2021 J. Bus. Res.. 125 864-877

19. Panta, H. Does social capital influence corporate risk-taking?. 2020 J. Behav. Exp. Finance. 26 -

20. Rupasingha, A. ; Goetz, S.J. ; Freshwater, D. The production of social capital in US countries. 2006 J. Socio-Econ.. 35 83-101
    Paper not yet in RePEc: Add citation now
    

21. Tian, G. ; Li, B. ; Cheng, Y. Does digital transformation matter for corporate risk-taking?. 2022 Financ. Res. Lett.. 49 -

22. Wang, A. ; Han, R. Can digital transformation prohibit corporate fraud? Empirical evidence from China. 2023 Appl. Econ. Lett.. 1-8
    Paper not yet in RePEc: Add citation now
    
23. Wang, N. ; Huang, Y. ; Fu, Y. ; Chen, L. Does lead userness matter for electric vehicle adoption? An integrated perspective of social capital and domain-specific innovativeness. 2022 J. Consum. Behav.. 21 1405-1419
    Paper not yet in RePEc: Add citation now
    

24. Xu, G. ; Li, G. ; Sun, P. ; Peng, D. Inefficient investment and digital transformation: what is the role of financing constraints?. 2023 Financ. Res. Lett.. 51 -

25. Yu, Y. ; Shao, P. Enterprise digital transformation, COVID-19 and innovation persistence: evidence from China. 2024 Appl. Econ. Lett.. 1-6
    Paper not yet in RePEc: Add citation now
    

26. Zhang, L. ; Peng, F. ; Shan, Y.G. ; Chen, Y. CEO social capital and litigation risk. 2023 Financ. Res. Lett.. 51 -

1. Foreign Experienced CFOs€™ and Financial Reporting Quality. (2024). Yousaf, Umair Bin ; Khan, Muhammad Arif ; Wang, Chunlin ; Zeb, Aurang ; Ullah, Irfan.
   In: SAGE Open.
   RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241274717.

   Full description at Econpapers || Download paper

2. Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports. (2022). Nadeem, Muhammad.
   In: Journal of Business Ethics.
   RePEc:kap:jbuset:v:179:y:2022:i:1:d:10.1007_s10551-021-04830-3.

   Full description at Econpapers || Download paper

3. Read me if you can! An analysis of ICO white papers. (2021). Samieifar, Shadi ; Baur, Dirk G.
   In: Finance Research Letters.
   RePEc:eee:finlet:v:38:y:2021:i:c:s1544612319310219.

   Full description at Econpapers || Download paper

4. Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry. (2017). Alexandre, Hervé ; Clavier, Julien.
   In: The Quarterly Review of Economics and Finance.
   RePEc:eee:quaeco:v:63:y:2017:i:c:p:249-258.

   Full description at Econpapers || Download paper

5. How does analysts forecast quality relate to corporate investment efficiency?. (2017). Chen, Tao ; Zhang, Yuanyuan ; Xie, Lingmin.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:43:y:2017:i:c:p:217-240.

   Full description at Econpapers || Download paper

6. Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”. (2017). zhao, jingwen ; Xiao, Min ; You, Jiaxing.
   In: The International Journal of Accounting.
   RePEc:eee:accoun:v:52:y:2017:i:1:p:25-26.

   Full description at Econpapers || Download paper

7. Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China”. (2017). Chen, Zhihong.
   In: The International Journal of Accounting.
   RePEc:eee:accoun:v:52:y:2017:i:1:p:22-24.

   Full description at Econpapers || Download paper

8. How Does Being Public Affect Firm Investment? Further Evidence from China. (2017). zhao, jingwen ; Xiao, Min ; You, Jiaxing.
   In: The International Journal of Accounting.
   RePEc:eee:accoun:v:52:y:2017:i:1:p:1-21.

   Full description at Econpapers || Download paper

9. Tax loss carryforward disclosure and uncertainty. (2016). Flagmeier, Vanessa ; Muller, Jens.
   In: arqus Discussion Papers in Quantitative Tax Research.
   RePEc:zbw:arqudp:208.

   Full description at Econpapers || Download paper

10. Financial Information Quality and Investment Efficiency: Evidence from Malaysia. (2016). Embong, Zaini ; Ebrahimi, Seyed Sajad ; Jaffar, Romlah ; Mohd-Saleh, Norman.
    In: Asian Academy of Management Journal of Accounting and Finance (AAMJAF).
    RePEc:usm:journl:aamjaf01201_129-151.

    Full description at Econpapers || Download paper

11. The Effectiveness of Public Enforcement: Evidence from the Resolution of Tunneling in China. (2016). Johan, Sofia ; Muller, Maximilian Andre ; Hass, Lars Helge.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:134:y:2016:i:4:d:10.1007_s10551-014-2389-z.

    Full description at Econpapers || Download paper

12. Financial reporting quality and investment decisions for family firms. (2016). Wang, Tawei ; Pan, Chao-Jung ; Lin, Chan-Jane.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:33:y:2016:i:2:d:10.1007_s10490-015-9438-8.

    Full description at Econpapers || Download paper

13. Calisthenics with Words: The Effect of Readability and Investor Sophistication on Investors’ Performance Judgment. (2016). Cui, Xiao Carol .
    In: IJFS.
    RePEc:gam:jijfss:v:4:y:2016:i:1:p:1-:d:61757.

    Full description at Econpapers || Download paper

14. Guiding through the Fog: Does annual report readability reveal earnings management?. (2016). Laouiti, Mhamed ; Msolli, Badreddine ; Ajina, Aymen.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:38:y:2016:i:c:p:509-516.

    Full description at Econpapers || Download paper

15. Pay for accounting performance and R&D investment: Evidence from China. (2016). Chen, Shenglan ; Lu, Rui ; Ma, Hui ; Lin, Bingxuan.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:44:y:2016:i:c:p:142-153.

    Full description at Econpapers || Download paper

16. Common auditors in M&A transactions. (2016). Kim, Yongtae ; Cai, YE ; Park, Jong Chool ; White, Hal D.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:61:y:2016:i:1:p:77-99.

    Full description at Econpapers || Download paper

17. Overinvestment, inflation uncertainty, and managerial overconfidence: Firm level analysis of Chinese corporations. (2016). Wang, Yizhong ; Huang, Ying Sophie ; Chen, Lifang.
    In: The North American Journal of Economics and Finance.
    RePEc:eee:ecofin:v:38:y:2016:i:c:p:54-69.

    Full description at Econpapers || Download paper

18. Does stock price informativeness affect labor investment efficiency?. (2016). Ben-Nasr, Hamdi ; Alshwer, Abdullah A.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:38:y:2016:i:c:p:249-271.

    Full description at Econpapers || Download paper

19. Investment efficiency, state-owned enterprises and privatisation: Evidence from Viet Nam in Transition. (2016). O'Toole, Conor ; Morgenroth, Edgar ; Ha, Thuy T.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:37:y:2016:i:c:p:93-108.

    Full description at Econpapers || Download paper

20. Financial Reporting Quality on Investors’ Decisions. (2016). Kwarbai, Jerry ; Jayeoba, O O.
    In: International Journal of Economics and Financial Research.
    RePEc:arp:ijefrr:2016:p:140-147.

    Full description at Econpapers || Download paper

21. How Informed Stock Trading Can Affect Labor Investment Efficiency. (2015). Ben-Nasr, Hamdi ; Alshwer, Abdullah .
    In: Proceedings of Business and Management Conferences.
    RePEc:sek:ibmpro:2304077.

    Full description at Econpapers || Download paper

22. Executives “off-the-job” behavior, corporate culture, and financial reporting risk. (2015). Davidson, Robert ; Dey, Aiyesha ; Smith, Abbie.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:117:y:2015:i:1:p:5-28.

    Full description at Econpapers || Download paper

23. Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?. (2015). Zhang, Yan ; Ma, Tongshu ; Huang, Pinghsun ; Guo, Jun.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:54:y:2015:i:c:p:30-45.

    Full description at Econpapers || Download paper

24. Analysis of earnings management influence on the investment efficiency of listed Chinese companies. (2015). Luo, Fuyan ; Huang, Dengshi ; Shen, Chung-Hua.
    In: Journal of Empirical Finance.
    RePEc:eee:empfin:v:34:y:2015:i:c:p:60-78.

    Full description at Econpapers || Download paper

25. Private equity, investment and financial constraints: firm-level evidence for France and the United Kingdom. (2014). Stiebale, Joel ; Engel, Dirk.
    In: Small Business Economics.
    RePEc:kap:sbusec:v:43:y:2014:i:1:p:197-212.

    Full description at Econpapers || Download paper

26. The Relationship between Financial Reporting Quality and Investment Efficiency in Tehran Stock Exchange. (2014). Mohammadi, Seyed Moosa .
    In: International Journal of Academic Research in Business and Social Sciences.
    RePEc:hur:ijarbs:v:4:y:2014:i:6:p:104-113.

    Full description at Econpapers || Download paper

27. Quality of financial reports: Evidence from the Tunisian firms. (2014). YOUSFI, Ouidad ; Zarai, Mohamed Ali ; Jaballah, Emna.
    In: E3 Journal of Business Management and Economics..
    RePEc:etr:series:v:5:y:2014:i:02:p:030-038.

    Full description at Econpapers || Download paper

28. Directors and officers liability insurance and investment efficiency: Evidence from Taiwan. (2014). Liao, Yi-Ping.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:29:y:2014:i:c:p:18-34.

    Full description at Econpapers || Download paper

29. Outside directors and board advising and monitoring performance. (2014). Patro, Sukesh ; Kim, Kyonghee ; Mauldin, Elaine.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:57:y:2014:i:2:p:110-131.

    Full description at Econpapers || Download paper

30. Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. (2014). Wu, Sheng-Fu ; Lin, Fengyi.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:36:y:2014:i:c:p:466-473.

    Full description at Econpapers || Download paper

31. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS. (2014). ACHIM, Andra M..
    In: SEA - Practical Application of Science.
    RePEc:cmj:seapas:y:2014:i:5:p:93-98.

    Full description at Econpapers || Download paper

32. Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis. (2013). Lainez Gadea, Jose Antonio, ; Garcia, Cristina Ferrer .
    In: Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration.
    RePEc:pab:rmcpee:v:16:y:2013:i:1:p:5-28.

    Full description at Econpapers || Download paper

33. Investigating the Effect of Audit Quality on Over-investment Using Measures of Auditor Specialty and Audit Tenure for Listed Companies in Tehran Stock Exchange. (2013). Moeinadin, Mahmoud ; Mazraehno, Jamal Tabatabaei ; Khaneghah, Jamal Barzagari .
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:3:y:2013:i:4:p:229-244.

    Full description at Econpapers || Download paper

34. The Effect of Accounting Conservatism on Corporate Investment Behavior. (2013). Ishida, Souhei ; Ito, Kunio.
    In: Working Paper Series.
    RePEc:hit:hjbswp:175.

    Full description at Econpapers || Download paper

35. Externalities of public firm presence: Evidence from private firms investment decisions. (2013). Shroff, Nemit ; White, Hal D. ; BADERTSCHER, BRAD .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:109:y:2013:i:3:p:682-706.

    Full description at Econpapers || Download paper

36. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?. (2013). Zhang, Yuan ; Cheng, Mei ; Dhaliwal, Dan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:1:p:1-18.

    Full description at Econpapers || Download paper

37. The spillover effect of fraudulent financial reporting on peer firms investments. (2013). Liao, Scott ; Yu, Jeff Jiewei ; Beatty, Anne.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:2:p:183-205.

    Full description at Econpapers || Download paper

38. Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?. (2013). Zhang, XU ; Haw, In-Mu ; Ho, Simon S. M., ; Hu, Bingbing.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:4:p:427-458.

    Full description at Econpapers || Download paper

39. Executives Off-The-Job Behavior, Corporate Culture, and Financial Reporting Risk. (2012). Davidson, Robert ; Dey, Aiyesha ; SMITH, ABBIE J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18001.

    Full description at Econpapers || Download paper

40. Financial reporting quality, debt maturity and investment efficiency. (2012). M. Fuensanta Cutillas Gomariz, ; Sanchezballesta, Juan Pedro.
    In: Working Papers. Serie EC.
    RePEc:ivi:wpasec:2012-07.

    Full description at Econpapers || Download paper

41. PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS LINDUSTRIE BANCAIRE EUROPENNE. (2012). Alexandre, Hervé ; Clavier, Julien.
    In: Post-Print.
    RePEc:hal:journl:hal-00936624.

    Full description at Econpapers || Download paper

42. Financial constraints and share repurchases. (2012). Wang, Yanzhi ; Chen, Sheng-Syan.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:105:y:2012:i:2:p:311-331.

    Full description at Econpapers || Download paper

43. Hometown advantage: The effects of monitoring institution location on financial reporting discretion. (2011). Ramalingegowda, Santhosh ; Yeung, Eric P. ; Ayers, Benjamin C..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:52:y:2011:i:1:p:41-61.

    Full description at Econpapers || Download paper

44. Government intervention and investment efficiency: Evidence from China. (2011). chen, shimin ; Sun, Zheng ; Tang, Song ; Wu, Donghui.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:17:y:2011:i:2:p:259-271.

    Full description at Econpapers || Download paper

45. Deviations from Expected Stakeholder Management, Firm Value, and Corporate Governance. (2011). Davidson, Wallace N. ; Wang, Hongxia ; Worrell, Dan L. ; Benson, Bradley W..
    In: Financial Management.
    RePEc:bla:finmgt:v:40:y:2011:i:1:p:39-81.

    Full description at Econpapers || Download paper

46. Earnings quality research: Advances, challenges and future research. (2010). DeFond, Mark L..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:402-409.

    Full description at Econpapers || Download paper

47. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

    Full description at Econpapers || Download paper

48. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

    Full description at Econpapers || Download paper

49. IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies. (2010). Schleicher, Thomas ; Walker, Martin ; Tahoun, Ahmed.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:2:p:143-168.

    Full description at Econpapers || Download paper

50. Accounting Conservatism and Firm Investment Efficiency.. (2010). Garcia, Juan M ; Penalva, Fenando .
    In: Working Papers.
    RePEc:bbe:wpaper:1004.

    Full description at Econpapers || Download paper

Report date: 2025-09-22 02:20:33 || Missing content? Let us know