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1-2 of 2
Keywords: Investment efficiency
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Journal Articles
Journal of Accounting in Emerging Economies 1–27.
Published: 25 June 2026
... on capital allocation and value relevance. This study examines whether higher investment efficiency enhances firm value and whether it strengthens the association between IR quality and firm value in an emerging market context. Design/methodology/approach Drawing on panel data from 617 firm-year...
Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (4): 882–906.
Published: 26 June 2025
... related to real earnings management (REM). This study, in an emerging economy context, examines how the relationship between strong ESG performance and investment efficiency influences REM levels. Design/methodology/approach This study analyzes 609 Thai listed companies drawn from nonfinancial sectors...
