This study examines how accounting quality relates to firm-level capital investment efficiency. The first hypothesis is that higher quality accounting enhances investment efficiency by reducing agency problems. Our second hypothesis is that this effect should be stronger in firms where financing is largely provided through equity compared with firms where creditors supply more capital. Our results are consistent with these hypotheses
Balali,H. and Norshahi,K. (2013). Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective. Accounting and Auditing Studies, 2(5), 86-100. doi: 10.22034/iaas.2013.105408
MLA
Balali,H. , and Norshahi,K. . "Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective", Accounting and Auditing Studies, 2, 5, 2013, 86-100. doi: 10.22034/iaas.2013.105408
HARVARD
Balali H., Norshahi K. (2013). 'Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective', Accounting and Auditing Studies, 2(5), pp. 86-100. doi: 10.22034/iaas.2013.105408
CHICAGO
H. Balali and K. Norshahi, "Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective," Accounting and Auditing Studies, 2 5 (2013): 86-100, doi: 10.22034/iaas.2013.105408
VANCOUVER
Balali H., Norshahi K. Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective. Accounting and Auditing Studies, 2013; 2(5): 86-100. doi: 10.22034/iaas.2013.105408
