Financial Reporting Quality and Labor Investment Efficiency

By Boochun Jung, Woo‐Jong Lee, David P. Weber. 2014

356 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c62da0a1502788c0f7283d57a923b537e193adaa

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Strategy and Management

Citations in the corpus

Does stock price informativeness affect labor investment efficiency (2016, methodology): “The descriptive statistics of the control variables are also comparable to related investment studies (e.g., Biddle et al., 2009, and Jung et al. 2014).”
The influence of corporate social responsibility on investment efficiency and innovation (2019, neutral): “Further, managers’ superior information about the values of their firms’ securities may generate a “lemons problem,” whereby investors respond to this information disadvantage by raising the cost of capital (Jung et al. 2014), which in turn limits investment.”
The Role of Managerial Ability in Corporate Tax Avoidance (2017, neutral): “We also contribute to the literature linking managerial ability to financial reporting quality (e.g., Baik et al. 2011, Demerjian et al. 2013, 2015) and other managerial decision-making outcomes (e.g., Jung et al. 2014, Bonsall et al. 2016).”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “Jung et al. (2014) examine effects on the efficiency of labor investments and document a positive association.”
Do employee-friendly firms invest more efficiently? Evidence from labor investment efficiency (2020, neutral): “previous research (Ben-Nasr and Alshwer, 2016; Jung et al., 2014) and examine the impact of four types of non-labor investments: capital expenditures (Panel A), R&D expenditures (Panel B), advertising”