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The role of financial reporting in resolving uncertainty about corporate investment opportunities

Publication ,  Journal Article
Ferracuti, E; Stubben, SR
Published in: Journal of Accounting and Economics
November 1, 2019

This discussion of the survey of the literature on financial reporting and corporate investment by Roychowdhury et al. (2019) focuses on an area in this literature that has received less attention—how financial reporting helps managers allocate capital across investment opportunities within their firms in the presence of uncertainty. We discuss the theory on investment under uncertainty and offer suggestions for future research.

Duke Scholars

Published In

Journal of Accounting and Economics

DOI

ISSN

0165-4101

Publication Date

November 1, 2019

Volume

68

Issue

2-3

Related Subject Headings

  • Accounting
  • 3801 Applied economics
  • 3502 Banking, finance and investment
  • 3501 Accounting, auditing and accountability
  • 1502 Banking, Finance and Investment
  • 1501 Accounting, Auditing and Accountability
  • 1402 Applied Economics
 

Citation

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Ferracuti, E., & Stubben, S. R. (2019). The role of financial reporting in resolving uncertainty about corporate investment opportunities. Journal of Accounting and Economics, 68(2–3). https://doi.org/10.1016/j.jacceco.2019.101248
Ferracuti, E., and S. R. Stubben. “The role of financial reporting in resolving uncertainty about corporate investment opportunities.” Journal of Accounting and Economics 68, no. 2–3 (November 1, 2019). https://doi.org/10.1016/j.jacceco.2019.101248.
Ferracuti E, Stubben SR. The role of financial reporting in resolving uncertainty about corporate investment opportunities. Journal of Accounting and Economics. 2019 Nov 1;68(2–3).
Ferracuti, E., and S. R. Stubben. “The role of financial reporting in resolving uncertainty about corporate investment opportunities.” Journal of Accounting and Economics, vol. 68, no. 2–3, Nov. 2019. Scopus, doi:10.1016/j.jacceco.2019.101248.
Ferracuti E, Stubben SR. The role of financial reporting in resolving uncertainty about corporate investment opportunities. Journal of Accounting and Economics. 2019 Nov 1;68(2–3).
Journal cover image

Published In

Journal of Accounting and Economics

DOI

ISSN

0165-4101

Publication Date

November 1, 2019

Volume

68

Issue

2-3

Related Subject Headings

  • Accounting
  • 3801 Applied economics
  • 3502 Banking, finance and investment
  • 3501 Accounting, auditing and accountability
  • 1502 Banking, Finance and Investment
  • 1501 Accounting, Auditing and Accountability
  • 1402 Applied Economics