【作者单位】U International Business and Economics, Beijing; Zhejiang U Finance and Economics; Peking U
【年份】2014
【卷号】Vol.49No.8
【页码】93-106
【关键词】Earnings Firm Firms Investment
【摘要】 This paper examines the interactive effects of the separation of decision-making rights and decision-supervision rights and earnings management on investment efficiency. It shows that earnings management does not significantly affect investment effic...
