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Keywords: Voluntary disclosure
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Journal Articles
Journal:
Nankai Business Review International
Nankai Business Review International (2017) 8 (2): 210–230.
Published: 05 June 2017
... constraints and improving the corporate investment efficiency were intensified for firms which have been rated A (excellent) or B (good) every year since 2001, but only the difference of the former is statistically significant. Voluntary disclosure Investment efficiency Financing constraints Forward...
Journal Articles
Journal:
Nankai Business Review International
Nankai Business Review International (2015) 6 (1): 2–19.
Published: 02 March 2015
...Youchao Tan; Nan Xu; Xiumei Liu; Cheng Zeng Purpose – The aim of this paper, which is based on Cheng et al.’s (2012) research, is to re-examines the relationship between a firms’ voluntary disclosure of forward-looking non-financial information (FNFI) and investment efficiency...
