Business strategy, investment efficiency and conservatism
碩士 === 國立成功大學 === 會計學系 === 107 === This study examines how accounting conservatism moderates the relationship between business strategy and investment efficiency. Prior literature has argued that the firms with an innovation-driven Prospectors strategy tend to conduct over-investment decisions, whil...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2019
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/avnwy6 |