The DOI matches its Crossref record; 83 of the 83 references it cites were found in a registry or an index.
Accounting conservatism and firm investment efficiency
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Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
Altman, E. I. (1968) · The Journal of Finance · doi:10.1111/j.1540-6261.1968.tb00843.x · Cited by 14,888
The Cost of Capital, Corporation Finance and the Theory of Investment
Miller, M. H. (1958) · American Economic Review · Cited by 14,574
Determinants of corporate borrowing
Myers, S. C. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90015-0 · Cited by 13,169
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
Petersen, M. A. (2009) · Review of Financial Studies · doi:10.1093/rfs/hhn053 · Cited by 10,746
The cost of capital, corporation finance and the theory of investment
Terra, P. R. (2008) · Revista de Administração e Contabilidade da Unisinos · doi:10.4013/base.20082.07 · Cited by 8,615
MYERS, S. C. (1984) · The Journal of Finance · doi:10.1111/j.1540-6261.1984.tb03646.x · Cited by 7,526
What Do We Know about Capital Structure? Some Evidence from International Data
RAJAN, R. G., & ZINGALES, L. (1995) · The Journal of Finance · doi:10.1111/j.1540-6261.1995.tb05184.x · Cited by 6,538
Corporate Governance and Equity Prices
Gompers, P., Ishii, J., & Metrick, A. (2003) · The Quarterly Journal of Economics · doi:10.1162/00335530360535162 · Cited by 6,120
The Determinants of Capital Structure Choice
TITMAN, S., & WESSELS, R. (1988) · The Journal of Finance · doi:10.1111/j.1540-6261.1988.tb02585.x · Cited by 6,112 · cited 1×
“6 Titman and Wessels (1988), Harris and Raviv (1991), Leland (1994), Rajan and Zingales (1995), Barclay and Smith (1999), Hovakimian et al. (2001), Fama and French (2002), Frank and Goyal (2003, 2009), Hovakimian (2004), Chang et al. (2006, 2009), and Rauh and Sufi (2010).”
Cited by
The effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
The economic consequences associated with integrated report quality: Capital market and real effects
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017) · Accounting, Organizations and Society · doi:10.1016/j.aos.2017.08.005 · Cited by 602
Huang, S. (2022) · Economic Analysis and Policy · doi:10.1016/j.eap.2022.03.014 · Cited by 120
Metadata
- Authors
- García Lara, J. M., García Osma, B., & Penalva, F.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2016-02
- Volume
- 61
- Issue
- 1
- Pages
- 221-238
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3124683019
- Cited by
- 659
- References
- 83
- FWCI
- 144.41
- Type
- journal article
- Language
- en
- Open access
- green
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- García Lara, J. M., García Osma, B., & Penalva, F. (2016). Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2015.07.003
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
