期刊文献+

投资效率研究文献综述 被引量:4

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摘要 近年来,国内外大量文献对企业的投资效率进行了检验。本文讨论了现有文献中度量投资效率的经济学理论,对文献中使用的投资度量和研究模型及其优劣进行了总结,回顾了国内外目前关于企业投资效率的研究成果,并对投资效率研究的未来方向进行了展望。
出处 《财会月刊》 北大核心 2016年第4期113-115,共3页 Finance and Accounting Monthly
基金 上海市教委资助项目"2015年上海高校青年教师培养资助计划"(项目编号:14-4808-05-00204) 国家自然科学基金项目"审计师个人声誉受损的经济后果研究"(项目编号:71502108)
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  • 6Bushman, R. , J. Piotroski, and A. Smith, 2010, "Capital Allocation and Timely Accounting Recognition of Economic Losses", Working Paper, University of Chicago.
  • 7Chaganti , R. S. , V. Mahajan, and S. Sharma, 1985, Corporate Board Size, Composition and Corporate Failures in Retailing Industry" , Journal of Management Studies, Vol. 22, 400-417.
  • 8Chang, X. , S. Dasgupta , and G. Hilary, 2009, "The Effect of Auditor Quality on Financing Decisions" , Accounting Review, Vol. 84,1085-1117.
  • 9Chen, F. , O. K. Hope, Q. Li, and X. Wang, 2011, "Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets" , Accounting Review, Vol. 86, 1255-1288.
  • 10Daily, C. M., and D. R. Dalton, 1994, "Corporate Governance and Bankrupt Firm: An Empirical Assessment", Strategic Management Journal, Vol. 15. 643-654.

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