References

Al-Taie, B.F.K., H.H. Flayyih, H.R. Talab and N.A. Hussein, 2017. The role of tax havens in the tax revenue development and its reflection on the public revenues of the developing countries: An empirical study in Iraq (2004-2014). Mediterr. J. Social Sci., 8: 289-300.
CrossRef  |  Direct Link  |  

Aulia, D. and S.V. Siregar, 2018. Financial reporting quality, debt maturity and chief executive officer career concerns on investment efficiency. BAR. Braz. Administration Rev., 15: 1-17.
CrossRef  |  Direct Link  |  

Biddle, G.C. and G. Hilary, 2006. Accounting quality and firm-level capital investment. Account. Rev., 81: 963-982.
Direct Link  |  

Biddle, G.C., G. Hilary and R.S. Verdi, 2009. How does financial reporting quality relate to investment efficiency? J. Account. Econ., 48: 112-131.
CrossRef  |  Direct Link  |  

Bushman, R.M. and A.J. Smith, 2001. Financial accounting information and corporate governance. J. Account. Econ., 32: 237-333.
CrossRef  |  

Chen, F., O.K. Hope, Q. Li and X. Wang, 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. Accounting Rev., 86: 1255-1288.
Direct Link  |  

Eberly, J.C., 1997. International evidence on investment and fundamentals. Eur. Econ. Rev., 41: 1055-1078.
Direct Link  |  

Graham, J.R., C.R. Harvey and M. Puri, 2015. Capital allocation and delegation of decision-making authority within firms. J. Financial Econ., 115: 449-470.
CrossRef  |  Direct Link  |  

Healy, P.M. and K.G. Palepu, 2001. Information asymmetry, corporate disclosure and the capital markets: A review of the empirical disclosure literature. J. Account. Econ., 31: 405-440.
CrossRef  |  

Hope, O.K. and W.B. Thomas, 2008. Managerial empire building and firm disclosure. J. Account. Res., 46: 591-626.
CrossRef  |  

Hubbard, R.G., 1998. Capital-market imperfections and investment. J. Econ. Lit., 36: 193-225.
Direct Link  |  

Jones, J.J., 1991. Earnings management during import relief investigations. J. Account. Res., 29: 193-228.
Direct Link  |  

La Porta, R., F. Lopez-de-Silanes, A. Shleifer and R.W. Vishny, 2000. Agency problems and dividend policies around the world. J. Finance, 55: 1-33.
CrossRef  |  Direct Link  |  

Lambert, R., C. Leuz and R. Verrencchia, 2007. Accounting information, disclosure and the cost of capital. J. Account. Res., 45: 385-420.
CrossRef  |  Direct Link  |  

Lin, S.H., H.H. Lai and A.C. Hsu, 2018. How does asymmetric information affect catering behavior?. Emerging Markets Finance Trade, 54: 2433-2454.
CrossRef  |  Direct Link  |  

Linhares, F.S., F.M.D. Costa and A.X. Beiruth, 2018. Earnings management and investment efficiency. Braz. J. Bus. Manage., 20: 295-310.
CrossRef  |  Direct Link  |  

Nichols, M.M.F. and S.R. Stubben, 2008. Does earnings management affect firms’ investment decisions?. Accounting Rev., 83: 1571-1603.
Direct Link  |  

O'Neill, M. and J. Swisher, 2003. Institutional investors and information asymmetry: An event study of self‐tender offers. Financial Rev., 38: 197-211.
CrossRef  |  Direct Link  |  

Pedchenko, N., V. Strilets and N. Rudenko, 2018. Method of Delphi as an innovative tool for managing asymmetric information in financial relationships of potential investors and small business entities. Marketing Manage. Innovations, 3: 68-80.
CrossRef  |  Direct Link  |  

Ramalingegowda, S., C.S. Wang and Y. Yu, 2013. The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions. Account. Rev., 88: 1007-1039.
CrossRef  |  Direct Link  |  

Talab, H.R., H.H. Flayyih and N.A. Hussein, 2018. The impact of Management Control Systems (MCS) on organizations performance a literature review. J. Econ. Administrative Sci., 24: 1-1.
CrossRef  |  Direct Link  |  

Talab, H.R., Y.N. Mohammed and H.H. Flayyih, 2018. Measurement of earning management practices of listed companies in Iraqi Stock Exchange: A case of Kothari model analysis. Proceedings of the 3rd International Conference on Social and Natural Sciences-Global Challenge (ICSNS III-2018), April 14, 2018, University of Bialystok, Bialystok, Poland, pp: 278-286.

Wittenberg-Moerman, R., 2008. The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market. J. Account. Econ., 46: 240-260.
CrossRef  |  Direct Link  |