Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting

By Mei Cheng, Dan S. Dhaliwal. 2013

620 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ce9e94320cb01ecfb4413e1d1d454538ce7e45b4

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 Finance

Citations in the corpus

Do employee-friendly firms invest more efficiently? Evidence from labor investment efficiency (2020, neutral): “Previous finance literature on investment efficiency predominantly focuses on capital investment rather than labor (e.g., Biddle et al., 2009; Biddle and Hilary, 2006; Chen et al., 2017; Cheng et al., 2013; Richardson, 2006).”
The impact of carbon disclosure mandates on emissions and financial operating performance (2020, background): “8 Prior studies document real effects of disclosure regulation on investment (Biddle and Hilary 2006; Biddle et al. 2009; Graham et al. 2011; Cheng et al. 2013; Shroff et al. 2014; Shroff 2017), mine safety Christensen et al.”
Accounting Conservatism and Firm Investment Efficiency (2016, neutral): “…and Monahan (2004), Biddle and Hilary (2006), Hope and Thomas (2008), McNichols and Stubben (2008), Biddle et al. (2009), Beatty et al. (2010), and Cheng et al. (2013). underinvestment in financially constrained firms is novel, as prior research focuses only on the role of conservatism in…”
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework (2020, background): “…control on a company’s operational efficiency (Feng et al., 2015), financial reporting quality (Altamuro & Beatty, 2010), cost of capital (Dhaliwal et al., 2011), investment efficiency (Cheng et al., 2013), and risk management (Spira & Page, 2003) has been well documented in the literature.”
Employee Quality and Financial Reporting Outcomes (2017, neutral): “This percentage is lower than the approximately 10 percent reported in prior studies (e.g., Doyle et al. 2007; Cheng, Dhaliwal, and Zhang 2013).”
Do state and foreign ownership affect investment efficiency? Evidence from privatizations (2017, neutral): “Prior research shows that the quality of a firm’s information environment is associated with investment efficiency (Chen et al., 2007; Biddle et al., 2009; Cheng et al., 2013).”