Cheng, Dhaliwal, and Zheng (2013) provide evidence on the relation between reporting quality and investment efficiency by finding that firms invest poorly prior to the disclosure of a material weakness in internal control.
Cheng、Dhaliwal和Zheng(2013)发现,在披露内部控制的重大弱点之前,公司的投资表现不佳,从而为报告质量与投资效率之间的关系提供了证据。
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