Financial Restatement Impacts on Investment Inefficiencies Considering the Role of Financial Constraints

AbstractThe purpose of this research was to investigate the effects of financial restatement on various investment inefficiencies with emphasis on the role of financial constraints. In this study, Richardson (2006)'s model of investing expectations was used to measure investment inefficiencies and c...

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Bibliografski detalji

Glavni autori:	Mohammad Ebrahim Aghababaei, Atefeh Rezaeian Ramsheh
Format:	Artigo
Jezik:	Persa
Izdano:	University of Isfahan 2022-03-01
Serija:	Journal of Asset Management and Financing
Teme:	financial restatement financial constraints investment inefficiency over-investment under-investment.‎
Online pristup:	https://amf.ui.ac.ir/article_26959_0edf8501ec5727382e4993d365de0020.pdf
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