[Abel, A. B. (1983). Optimal investment under uncertainty. American Economic Review, 73(1), 228-233.]Search in Google Scholar
[Allee, K. D., and Yohn, T. L. (2009). The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses. Accounting Review, 84(1), 1-25. DOI: 10.2308/accr.2009.84.1.110.2308/accr.2009.84.1.1]Open DOISearch in Google Scholar
[Ball, R., Kothari, S. P., and Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51. DOI: 10.1016/S0165-4101(00)00012-410.1016/S0165-4101(00)00012-4]Open DOISearch in Google Scholar
[Basu, S. (1997). The conservatism principle and the asymetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37. DOI: 10.1016/S0165-4101(97)00014-110.1016/S0165-4101(97)00014-1]Open DOISearch in Google Scholar
[Biddle, G. C., and Hilary, G. (2006). Accounting quality and firm-level capital investment. Accounting Review, 81(5), 963-982. DOI: 10.2308/accr.2006.81.5.96310.2308/accr.2006.81.5.963]Open DOISearch in Google Scholar
[Biddle, G. C., Hilary, G., and Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131. DOI: 10.1016/j.jacceco.2009.09.00110.1016/j.jacceco.2009.09.001]Open DOISearch in Google Scholar
[Bushman, R. M., and Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1-3), 237-333. DOI: 10.1016/S0165-4101(01)00027-110.1016/S0165-4101(01)00027-1]Open DOISearch in Google Scholar
[Chen, F., Hope, O. K., Li, Q., and Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. Accounting Review, 86(4), 1255-1288. DOI: 10.2308/accr-1004010.2308/accr-10040]Open DOISearch in Google Scholar
[Cherkasova, V., and Zakharova, E. (2016). Suboptimal investments and M&A deals in emerging capital markets. Economic Annals, 61(208), 93-120. DOI: 10.2298/EKA1608093C10.2298/EKA1608093]Open DOISearch in Google Scholar
[Collins, D. W., Kothari, S. P., Shanken, J., and Sloan, R. G. (1994). Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association. Journal of Accounting and Economics, 18(3), 289-324. DOI: 10.1016/0165-4101(94)90024-810.1016/0165-4101(94)90024-8]Open DOISearch in Google Scholar
[Cutillas Gomariz, M. F., and Sánchez Ballesta, J. P. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking and Finance, 40(1), 494-506. DOI: 10.1016/j.jbankfin.2013.07.01310.1016/j.jbankfin.2013.07.013]Open DOISearch in Google Scholar
[Dayanandan, A., Donker, H., Ivanof, M., and Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management, 24(3), 296-316. DOI: 10.1108/IJAIM-11-2015-007510.1108/IJAIM-11-2015-0075]Open DOISearch in Google Scholar
[Dechow, P., Ge, W., and Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), 344-401. DOI: 10.1016/j.jacceco.2010.09.00110.1016/j.jacceco.2010.09.001]Open DOISearch in Google Scholar
[Dechow, P. M., and Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. Accounting Review, 77(SUPPL.), 35-59. DOI: 10.2308/accr.2002.77.s-1.6110.2308/accr.2002.77.s-1.61]Open DOISearch in Google Scholar
[Dechow, P. M., Sloan, R. G., and Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193-225. DOI: 10.2307/24830310.2307/248303]Open DOISearch in Google Scholar
[Fazzari, S. M., Hubbard, G. R., and Petersen, B. C. (2000). Investment-Cash Flow Sensitivities Are Useful: A Comment on Kaplan and Zingales. Quarterly Journal of Economics, 115(2), 695-705. DOI: 10.1162/00335530055477310.1162/003355300554773]Open DOISearch in Google Scholar
[Francis, J., Schipper, K., and Vincent, L. (2005). Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics, 39(2), 329-360. DOI: 10.1016/j.jacceco.2005.01.00110.1016/j.jacceco.2005.01.001]Open DOISearch in Google Scholar
[Fusheng, W., Zhibiao, Z., and John, H. (2015). Financial Reporting Quality, Free Cash Flow, and Investment Efficiency. SHS Web of Conferences, 27.]Search in Google Scholar
[Gugler, K., Ivanova, N., and Zechner, J. (2014). Ownership and control in Central and Eastern Europe. Journal of Corporate Finance, 26, 145-163. DOI: 10.1016/j.jcorpfin.2014.03.00110.1016/j.jcorpfin.2014.03.001]Open DOISearch in Google Scholar
[Hayashi, F. (1982). Tobin’s Marginal q and Average q: A Neoclassical Interpretation. Econometrica, 50(1), 213-224. DOI: 10.2307/191253810.2307/1912538]Open DOISearch in Google Scholar
[Healy, P., and Palepu, K. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclostire literature. Journal of Accounting and Economics, 31(1-3), 405-440. DOI: 10.1016/S0165-4101(01)00018-010.1016/S0165-4101(01)00018-0]Open DOISearch in Google Scholar
[Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193-228. DOI: 10.2307/249104710.2307/2491047]Open DOISearch in Google Scholar
[Klapper, L. F., Sarria-Allende, V., and Sulla, V. (2002). Small- and Medium-Size Enterprise Financing in Eastern Europe. World Bank Policy Research Working Paper, (2933). DOI: 10.1596/1813-9450-293310.1596/1813-9450-2933]Open DOISearch in Google Scholar
[Kothari, S. P., Leone, A. J., and Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197. DOI: 10.1016/j.jacceco.2004.11.00210.1016/j.jacceco.2004.11.002]Open DOISearch in Google Scholar
[La Rocca, M., Cariola, A. and La Rocca, T. (2007). Overinvestment and underinvestment problems: determining factors, consequences and solutions. Corporate Ownership and Control, 5(1), 79-95. DOI: 10.22495/cocv5i1p710.22495/cocv5i1p7]Open DOISearch in Google Scholar
[McNichols, M. (2002). Discussion of ‘‘The quality of accruals and earnings: The role of accrual estimation errors’’. Accounting Review, 77(s-1), 61-69. DOI: 10.2308/accr.2002.77.s-1.6110.2308/accr.2002.77.s-1.61]Open DOISearch in Google Scholar
[McNichols, M. F., and Stubben, S. R. (2008). Does earnings management affect firms’ investment decisions? Accounting Review, 83(6), 1571-1603. DOI: 10.2308/accr.2008.83.6.157110.2308/accr.2008.83.6.1571]Open DOISearch in Google Scholar
[Md. Shamimul, H., Normah, O., and Syed Zabid, H. (2015). Corporate attributes and market capitalization. Evidence from Bangladesh. Aestimatio, 11, 92-105. DOI: 10.5605/IEB.11.410.5605/IEB.11.4]Open DOISearch in Google Scholar
[Myers, C. (1977). Determinants of corporate borrowing. Journal of Financial Economics, 5(2), 147-175. DOI: 10.1016/0304-405X(77)90015-010.1016/0304-405X(77)90015-0]Open DOISearch in Google Scholar
[Myers, S. C., and Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13(2), 187-221. DOI: 10.1016/0304-405X(84)90023-010.1016/0304-405X(84)90023-0]Open DOISearch in Google Scholar
[Ohlson, J. A. (2014). Accruals: An overview. China Journal of Accounting Research, 7(2), 65-80. DOI: 10.1016/j.cjar.2014.03.00310.1016/j.cjar.2014.03.003]Open DOISearch in Google Scholar
[Petersen, M. A. (2009). Estimating standard errors in finance panel data sets: Comparing approaches. Review of Financial Studies, 22(1), 435-480. DOI: 10.1093/rfs/hhn05310.1093/rfs/hhn053]Open DOISearch in Google Scholar
[Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? Accounting Review, 71(3), 289-315. DOI: 10.2307/24829010.2307/248290]Open DOISearch in Google Scholar
[Tobin, J. (1969). A General Equilibrium Approach To Monetary Theory. Journal of Money, Credit & Banking (Ohio State University Press), 1(1), 15-29. DOI: 10.2307/199137410.2307/1991374]Open DOISearch in Google Scholar