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What is Chen 2011 about?
This study investigates the relationship between financial reporting quality (FRQ) and investment efficiency in private firms within emerging markets, highlighting that FRQ positively impacts investment efficiency despite lower quality expectations compared to public firms. The research utilizes World Bank data to demonstrate that the significance of FRQ increases with bank financing and decreases under tax minimization incentives. The findings contribute to understanding the role of accounting information
- Author
- s87794317
- Language
- EN