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Keywords: E22
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 622–664.
Published: 31 October 2025
... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Geopolitical risk Corporate investment efficiency Corporate governance India Emerging market D81 G30 G34 E22 Geopolitical risk (GPR) encompasses uncertainties and potential...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 444–489.
Published: 19 May 2025
... Investment efficiency Organizational capital Capital allocation Intangible assets CEO characteristics Agency theory E22 G30 Capital investment decisions are among the most important decisions made within firms that have a direct influence on firm value. The efficient market hypothesis...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (2): 277–297.
Published: 19 December 2023
... 2023 Emerald Publishing Limited Licensed re-use rights only Human capital Employee education level Investment efficiency G31 J20 E22 Our data comprises Chinese A-share listed firms with comprehensive financial and trading data from 2011 to 2020. The inclusion of data from 2011...
