Accounting conservatism and firm investment efficiency

Journal of Accounting and Economics

Volumn 61, Issue 1, 2016, Pages 221-238

  García Lara, Juan Manuel ^a   García Osma, Beatriz ^a,b   Penalva, Fernando ^c  

^a UNIVERSIDAD CARLOS III DE MADRID   (Spain)

^b UNIVERSIDAD AUTÓNOMA DE MADRID   (Spain)

^c IESE BUSINESS SCHOOL   (Spain)

Author keywords

Conservatism; Earnings asymmetric timeliness; Investment efficiency; Over investment; Under investment

Indexed keywords

EID: 84960304749     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2015.07.003     Document Type: Article

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