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Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
Mei Cheng
, Dan Dhaliwal, Yuan Zhang
Accountancy, School of
Research output
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Contribution to journal
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Article
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peer-review
413
Scopus citations
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Keyphrases
Investment Efficiency
100%
Internal Control Material Weakness
100%
Internal Control over Financial Reporting
100%
Causal Relations
33%
Financial Investment
33%
Financially Constrained
33%
Internal Control Weaknesses
33%
Investor Behavior
33%
Sarbanes-Oxley
33%
Firm Investment
33%
Financial Reporting Quality
33%
Economics, Econometrics and Finance
Accounting
100%
Financial Investment
50%