|
capital investment efficiency |
3 |
|
conglomerate |
3 |
|
division manager |
3 |
|
social connection |
3 |
|
accounting fraud |
2 |
|
audit failures |
2 |
|
audit quality |
2 |
|
auditors' personal characteristics |
2 |
|
contagion effect |
2 |
|
earnings coefficient |
2 |
|
individual auditors |
2 |
|
investment dynamics |
2 |
|
linear information dynamics |
2 |
|
market valuation |
2 |
|
non-linear residual income dynamics |
2 |
|
residual income |
2 |
|
valuation |
2 |
|
accounting standards |
1 |
|
accounting variables |
1 |
|
balance sheet |
1 |
|
capital investment |
1 |
|
capital rationing |
1 |
|
conservatism |
1 |
|
contract enforceability |
1 |
|
corporate divestment |
1 |
|
cost of capital |
1 |
|
crowding out |
1 |
|
discretionary investment |
1 |
|
divergence of profitability |
1 |
|
earnings |
1 |
|
earnings manipulation |
1 |
|
earnings yield |
1 |
|
equity book value |
1 |
|
equity valuation |
1 |
|
financial reporting |
1 |
|
growth opportunity |
1 |
|
high hurdle rate |
1 |
|
ifrs |
1 |
|
incremental usefulness |
1 |
|
incremental value relevance |
1 |
|
industry beta |
1 |
|
industry-level news |
1 |
|
information symmetry |
1 |
|
investment growth |
1 |
|
investment hurdle rates |
1 |
|
investment responsiveness |
1 |
|
misvaluation |
1 |
|
non-compete covenants |
1 |
|
npv |
1 |
|
principal-agent |
1 |
|
private firms |
1 |
|
private information production |
1 |
|
profitability |
1 |
|
profitability (roe) |
1 |
|
public disclosure |
1 |
|
real options |
1 |
|
relative profitability |
1 |
|
renegotiation-proof |
1 |
|
resource allocation |
1 |
|
return sensitivity |
1 |
|
segment accounting data |
1 |
|
segment growth opportunity |
1 |
|
segment profitability |
1 |
|
stock return |
1 |
|
stock returns |
1 |
|
welfare |
1 |
