Keywords: Investment efficiency
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Journal Articles
Journal Articles
Journal of Accounting Literature (2025) 47 (5): 444–489.
Published: 19 May 2025
... companies from 2009 to 2020. Design/methodology/approach We utilize fixed-effect regressions to explore the relationship between OK and investment efficiency. Additionally, we implement a battery of robustness tests of the main study findings based on a variety of panel data techniques, including firm...
Journal Articles
Journal of Accounting Literature (2025) 47 (2): 277–297.
Published: 19 December 2023
... the impact of education on investment efficiency, the authors' study provides valuable insights that contribute to a deeper understanding of the underlying economic mechanisms related to education. Design/methodology/approach The authors conduct multivariate regression analyses to examine...

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