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Earnings information quality, debt maturity structure and investment efficiency
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作者 QI Yu 《International English Education Research》 2017年第1期21-23,共3页
This paper studies the effect of earnings information quality and debt maturity structure and their interaction on investment efficiency. The results show that companies with higher earnings information have higher in... This paper studies the effect of earnings information quality and debt maturity structure and their interaction on investment efficiency. The results show that companies with higher earnings information have higher investment efficiency, and the quality of earnings information has increased investment efficiency by reducing the lack of investment and suppressing overinvestment. The companies with higher short-term debt ratio show higher investment efficiency. The results show that there is a certain substitution effect between the effect of earnings information quality and the maturity strueture of debt on the efficiency of investment. 展开更多
关键词 Earnings information quality debt maturity structure investment efficiency underinvestment OVERINVESTMENT
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Analysis on the Influence of Inefficient Investment of Internal Controls
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作者 Huang Pengfei 《Review of Global Academics》 2014年第5期399-402,共4页
This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find r... This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find reasonable and effective internal controls can restrain overinvestment and underinvestment, Overall, strengthening the constmclion of internal controls is an effective way to improve the efficiency of corporate investment. 展开更多
关键词 internal control inefficient investment OVERINVESTMENT underinvestment
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