@incollection{,
	
					
					
					BBA69FB6C4D212662D0DC7DA6D767492
				,
	author={{Abdurahman AliyiIbrahim} and {ManWang} and {Dongbei University of Finance and Economics}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}212122
}

@incollection{b0,
	
	
		,
	title={{Optimal investment under uncertainty}}
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	author={{
			ABAbel
		}}
	
	
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	year={1983}
		
	

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		,
	title={{The impact of board characteristics on corporate investment decisions: an empirical study}}
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	author={{
			BAgyei-Mensah
		}}
	
	
		,
	journal={{Corporate Governance}}
		
			
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	year={2021a}
		
	

}

@incollection{b2,
	
	
		,
	title={{The impact of board characteristics on corporate investment decisions: an empirical study}}
		,
	author={{
			BKAgyei-Mensah
		}}
	
	
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	journal={{Corporate Governance: The International Journal of Business in Society}}
		
	

}

@incollection{b3,
	
	
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	title={{The role of earnings levels in annual earnings-returns studies}}
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	author={{
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			PZarowin
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	author={{
			AAlti
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@incollection{b5,
	
	
		,
	title={{Role of discretionary earning management in corporate governancevalue and corporate governance-risk relationships}}
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	author={{
			AAsghar
		} and {
			SSajjad
		} and {
			AShahzad
		} and {
			BTMatemilola
		}}
		
		
		
	
	
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	year={2020}
		
	

}

@incollection{b6,
	
	
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	title={{CSR performance and annual report readability: evidence from France}}
		,
	author={{
			SBacha
		} and {
			AAjina
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	journal={{Corporate Governance: The International Journal of Business in Society}}
		
			,
	year={2019}
		
	

}

@incollection{b7,
	
	
		,
	title={{When does the market matter? Stock prices and the investment of equity-dependent firms}}
		,
	author={{
			MBaker
		} and {
			JCStein
		} and {
			JWurgler
		}}
		
		
	
	
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}

@incollection{b8,
	
	
		,
	title={{Financial distress, financial constraint and investment decision: Evidence from Brazil}}
		,
	author={{
			CFBassetto
		} and {
			AEKalatzis
		}}
		
	
	
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	journal={{Economic modelling}}
		
			28
			
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}

@incollection{b9,
	
	
		,
	title={{The effect of private information and monitoring on the role of accounting quality in investment decisions}}
		,
	author={{
			ABeatty
		} and {
			SLiao
		} and {
			JWeber
		}}
		
		
	
	
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	booktitle={{The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions}}
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	year={2009. June 30. 2009}
		
	

}

@book{b10,
	
	
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	title={{Accounting quality and firm-level capital investment. The accounting review}}
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	author={{
			GCBiddle
		} and {
			GHilary
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@incollection{b11,
	
	
		,
	title={{How does financial reporting quality relate to investment efficiency?}}
		,
	author={{
			GCBiddle
		} and {
			GHilary
		} and {
			RSVerdi
		}}
		
		
	
	
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	journal={{Journal of Accounting and Economics}}
		
			48
			
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}

@incollection{b12,
	
	
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	title={{Financial factors and investment in Belgium, France, Germany, and the United Kingdom: A comparison using company panel data}}
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	author={{
			SBond
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}

@incollection{b13,
	
	
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	title={{Financial accounting information and corporate governance}}
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	author={{
			RMBushman
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}

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	title={{Financial reporting quality and investment efficiency of private firms in emerging markets. The accounting review}}
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	author={{
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	author={{
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		}}
		
		
		
		
		
		
		
		
		
	
	
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	title={{Corporate governance and investors' perceptions of earnings quality: Egyptian perspective. Corporate Governance: The international journal of business in society}}
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	author={{
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		}}
		
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	year={2013}
		
	

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@incollection{b20,
	
	
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			,
	year={2019}
		
	

}

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	author={{
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		} and {
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	title={{Accounting conservatism and firm investment efficiency}}
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}

@incollection{b24,
	
	
		,
	title={{Financial reporting quality, debt maturity and investment efficiency}}
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	author={{
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		} and {
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		}}
		
	
	
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@incollection{b25,
	
	
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	title={{The economic implications of corporate financial reporting}}
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	title={{Financing constraints, cash-flow risk, and corporate investment}}
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@incollection{b30,
	
	
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@incollection{b31,
	
	
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	title={{An empirical examination of moral hazard in the vehicle inspection market}}
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@incollection{b32,
	
	
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	title={{Theory of the firm: Managerial behavior, agency costs, and ownership structure}}
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@incollection{b33,
	
	
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@incollection{b34,
	
	
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	title={{Investment and disclosure: The disciplinary role of periodic performance reports}}
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@incollection{b35,
	
	
		,
	title={{The relationship between the outside financing and the quality of financial reporting: evidence from Iran}}
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	author={{
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		} and {
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		}}
		
		
	
	
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	journal={{Journal of Asia Business Studies}}
		
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	year={2016}
		
	

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@incollection{b36,
	
	
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	title={{Performance matched discretionary accrual measures}}
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	author={{
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		} and {
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	journal={{Journal of Accounting and Economics}}
		
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@incollection{b37,
	
	
		,
	title={{How do financial constraints relate to financial reporting quality? Evidence from seasoned equity offerings}}
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	author={{
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		}}
	
	
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	journal={{European Accounting Review}}
		
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@incollection{b38,
	
	
		,
	title={{Investment in working capital and financial constraints}}
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	author={{
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	journal={{International Journal of Managerial Finance}}
		
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	year={2019}
		
	

}

@incollection{b39,
	
	
		,
	title={{Earnings quality, investment decisions, and financial constraint}}
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	author={{
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		} and {
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	journal={{Review of Business Management}}
		
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@incollection{b40,
	
	
		,
	title={{Financial development, financial constraint, and firm investment: Evidence from Thailand}}
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	author={{
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		}}
	
	
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	year={2018}
		
	

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@incollection{b41,
	
	
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	title={{Some economic determinants of timeseries properties of earnings}}
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	title={{Annual report readability, current earnings, and earnings persistence}}
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@incollection{b43,
	
	
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	title={{Earnings quality based on corporate investment decisions}}
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	author={{
			FLi
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	journal={{Journal of Accounting Research}}
		
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}

@incollection{b44,
	
	
		,
	title={{Financial reporting quality and investment decisions for family firms}}
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	author={{
			C.-JLin
		} and {
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}

@incollection{b45,
	
	
		,
	title={{Corruption and earnings management in developed and emerging countries}}
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	author={{
			ICLourenço
		} and {
			ARathke
		} and {
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		} and {
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		}}
		
		
		
	
	
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	journal={{Corporate Governance: The International Journal of Business in Society}}
		
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	year={2018}
		
	

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	title={{Three essays on the role of external governance mechanisms in managerial real decisions}}
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	author={{
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		}}
		
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	year={2017}
		
		
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@incollection{b47,
	
	
		,
	title={{Accruals quality, financial constraints, and corporate cash holdings}}
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	author={{
			HMansali
		} and {
			IDerouiche
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			KJemai
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	journal={{Managerial Finance}}
		
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@book{b48,
	
	
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	title={{Does Earnings Management Affect Firms' Investment Decisions? The Accounting Review}}
				
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@incollection{b49,
	
	
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	title={{The cost of capital, corporation finance and the theory of investment}}
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@incollection{b50,
	
	
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	title={{Investment-cash flow sensitivity and financial constraints: Evidence from unquoted European SMEs}}
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		} and {
			KSchoors
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			BMerlevede
		}}
		
		
	
	
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	journal={{Journal of Banking & Finance}}
		
			73
			
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	year={2016}
		
	

}

@incollection{b51,
	
	
		,
	title={{Integrated reporting, financial reporting quality and cost of debt}}
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	author={{
			MBMuttakin
		} and {
			DMihret
		} and {
			TTLemma
		} and {
			AKhan
		}}
		
		
		
	
	
		,
	journal={{International Journal of Accounting & Information Management}}
		
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	year={2020}
		
	

}

@incollection{b52,
	
	
		,
	title={{Determinants of corporate borrowing}}
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	author={{
			SCMyers
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@incollection{b53,
	
	
		,
	title={{Corporate investment efficiency: The role of financial development in firms with financing constraints and agency issues in OECD non-financial firms}}
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	author={{
			KNaeem
		} and {
			MCLi
		}}
		
	
	
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	journal={{International Review of Financial Analysis}}
		
			62
			
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	year={2019}
		
	

}

@incollection{b54,
	
	
		,
	title={{Corporate governance mechanisms and accounting conservatism: evidence from Egypt}}
		,
	author={{
			MANasr
		} and {
			CGNtim
		}}
		
	
	
		,
	journal={{Corporate Governance: The International Journal of Business in Society}}
		
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	year={2018}
		
	

}

@incollection{b55,
	
	
		,
	title={{Disclosure, investment and regulation}}
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	author={{
			PÖstberg
		}}
	
	
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	journal={{Journal of Financial Intermediation}}
		
			15
			
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}

@incollection{b56,
	
	
		,
	title={{The effects of financial reporting and disclosure on corporate investment: A review}}
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	author={{
			SRoychowdhury
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			NShroff
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			RSVerdi
		}}
		
		
	
	
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	journal={{Journal of Accounting and Economics}}
		
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	title={{}}
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			DRudiger
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			FStanley
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	year={2011}
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	address={New York, McGraw-Hill/Irwin}
		
	

}

@incollection{b58,
	
	
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	title={{Earnings quality and managerial access to debt financing: empirical evidence from Iran}}
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	author={{
			MSalehi
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			MTimachi
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			SFarhangdoust
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	journal={{Journal of Economic and Administrative Sciences}}
		
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@incollection{b59,
	
	
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	title={{A new measure of financial constraints applicable to private and public firms}}
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	author={{
			CSchauer
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			RElsas
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			NBreitkopf
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}

@incollection{b60,
	
	
		,
	title={{A theoretical and econometric evaluation of corporate governance and capital structure in JSE-listed companies}}
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	author={{
			NSSewpersadh
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	journal={{Corporate Governance: The International Journal of Business in Society}}
		
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	year={2019}
		
	

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@incollection{b61,
	
	
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	title={{Financial accounting and corporate governance: a discussion}}
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	author={{
			RGSloan
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@book{b62,
	
	
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	title={{Agency, information and corporate investment. Handbook of the Economics of Finance}}
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	author={{
			JCStein
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	year={2003}
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	publisher={Elsevier}
		
	

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@incollection{b63,
	
	
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	title={{Discretionary Revenues as a Measure of Earnings Management}}
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	author={{
			SRStubben
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	journal={{The Accounting Review}}
		
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}

@incollection{b64,
	
	
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	title={{Female CEOs and investment efficiency: evidence from an emerging economy}}
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	author={{
			IUllah
		} and {
			MAMajeed
		} and {
			H.-XFang
		} and {
			MAKhan
		}}
		
		
		
	
	
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}

@incollection{b65,
	
	
		,
	title={{Board diversity and investment efficiency: evidence from China}}
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	author={{
			IUllah
		} and {
			AZeb
		} and {
			MAKhan
		} and {
			WXiao
		}}
		
		
		
	
	
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	journal={{Corporate Governance: The International Journal of Business in Society}}
		
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	year={2020b}
		
	

}

@book{b66,
	
	
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	author={{
			RSVerdi
		}}
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	title={{Financial reporting quality and investment efficiency. Available at SSRN 930922}}
				
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	year={2006}
		
	

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@book{b67,
	
	
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	title={{Financial reporting quality, free cash flow, and investment efficiency. SHS Web of Conferences}}
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	author={{
			FWang
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			ZZhu
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			JHoffmire
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	year={2015}
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	publisher={EDP Sciences}
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@book{b68,
	
	
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	title={{Corporate governance and corporate internet reporting in sub-Saharan Africa: the case of Kenya and Tanzania. Corporate Governance: The international journal of business in society}}
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	author={{
			NWaweru
		} and {
			MMangena
		} and {
			GRiro
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			,
	year={2019}
		
	

}

@incollection{b69,
	
	
		,
	title={{Debt, liquidity constraints, and corporate investment: Evidence from panel data}}
		,
	author={{
			TMWhited
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		,
	journal={{The Journal of Finance}}
		
			47
			
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	year={1992}
		
	

}

@incollection{b70,
	
	
		,
	title={{Financial Constraints Risk}}
		,
	author={{
			TMWhited
		} and {
			GWu
		}}
		
	
	
		,
	journal={{Review of Financial Studies}}
		
			19
			
			,
	year={2006}
		
	

}

@incollection{b71,
	
	
		,
	title={{Endogeneity and the dynamics of internal corporate governance}}
		,
	author={{
			MBWintoki
		} and {
			JSLinck
		} and {
			JMNetter
		}}
		
		
	
	
		,
	journal={{Journal of financial economics}}
		
			105
			
			,
	year={2012}
		
	

}

@incollection{b72,
	
	
		,
	title={{On the" q" Theory of Investment}}
		,
	author={{
			HYoshikawa
		}}
	
	
		,
	journal={{The American Economic Review}}
		
			70
			
			,
	year={1980}
		
	

}