披露财务报告内部控制重大缺陷后投资效率是否提高?

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?

Journal of Accounting & Economics · 2013
被引 658 · 同刊同年前 10%
人大 AFT50UTD24ABS 4*
会计公司金融内部控制投资效率