Financial Reporting Quality and Labor Investment Efficiency: Evidence from Japan
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Toshiki Shimizu
Hitotsubashi University Graduate School of Business Administration Doctoral Course
https://researchmap.jp/toshiki.shimizu
DOI:
https://doi.org/10.51094/jxiv.859Keywords:
financial reporting quality, accruals quality, labor investment, investment efficiencyAbstract
This study examines the effect of financial reporting quality on labor investment efficiency using Japanese firms. I find a positive relationship between financial reporting quality and labor investment efficiency. Similar results were confirmed in the analysis using several alternative measures of financial reporting quality. These results suggest that high-quality financial reporting is associated with higher labor investment efficiency.
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Submitted: 2024-08-23 03:49:12 UTC
Published: 2024-08-26 02:55:47 UTC
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Toshiki Shimizu
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