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The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R
Author(s) -
Yiwei Dou,
M. H. Franco Wong,
Baohua Xin
Publication year - 2019
Publication title -
ern: other organizations and markets: policies and processes (topic)
Language(s) - English
DOI - 10.1287/mnsc.2018.3045
We test for changes in investment efficiency around a shock to financial reporting quality—the adoption of SFAS No. 123R, which requires that employee stock option (ESO) costs be recognized rather ...

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