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1-7 of 7
Keywords: Investment efficiency
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Journal Articles
International Journal of Accounting and Information Management 1–26.
Published: 14 July 2026
... rights only Agency costs Investment efficiency Asset retirement Footnote analysis G14 G30 We note that accumulated depreciation has appeared in prior work as a component of valuation ratios, replacement-cost estimates and accounting-based measures of capital intensity or asset age...
Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 438–474.
Published: 02 December 2025
...Hongye Jia; Xing Huang; Chenggang Li; Wanyue Zhang Purpose In the context of Chinese listed firms, this study aims to test the relationship between a firm’s Management Discussions and Analysis (MD&A) forward-looking tone with its subsequent investment efficiency. Design/methodology/approach...
Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 495–521.
Published: 11 November 2025
... prevalent in inefficient financial markets and firms with poor governance. This study aims to investigate the influence of CEO overconfidence on investment efficiency ( IE ). The authors also study the role of ownership structure proxies, including concentrated ownership, family ownership, institutional...
Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 289–329.
Published: 30 September 2025
...Qida Hu; Md. Borhan Uddin Bhuiyan; Muhammad Nurul Houqe Purpose This research aims to investigate the influence of age dissimilarity between the chairman (Chair) and the chief executive officer ( CEO ) on firm investment efficiency ( IE ). This paper posits that differences in age between...
Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 376–411.
Published: 14 March 2023
.... , Ernstberger , J. and Stiebal , J. (2011), “ The impact of IFRS on firms' investment efficiency-European evidence on private and public firms ”, 2011 IL International Journal of Accounting Symposium Paper . Liu , C. , Yao , L.J. , Hu , N. and Liu , L. (2011), “ The impact...
Journal Articles
International Journal of Accounting and Information Management (2020) 28 (1): 45–72.
Published: 13 January 2020
... transparency on firm-level investment efficiency. Design/methodology/approach Ordinary least square (OLS) regressions are applied to explore the relationship between the two variables of interest (audit quality and public media exposure) and ESG transparency on a sample of publicly listed Canadian firms...
Journal Articles
International Journal of Accounting and Information Management (2019) 27 (4): 600–614.
Published: 07 October 2019
...Faisal Shahzad; Ijaz Ur Rehman; Waqas Hanif; Ghazanfar Ali Asim; Mushahid Hussain Baig Purpose This study aims to empirically investigate the effect of financial reporting quality (FRQ) and audit quality (AQ) on the investment efficiency (IE) for the firms listed on the Pakistan Stock Exchange...
