<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "EFFECTS OF POLICY AND ECONOMIC UNCERTAINTY ON INVESTMENT ACTIVITIES AND CORPORATE FINANCIAL REPORTING: A STUDY OF DEVELOPING COUNTRIES IN ASIA-PACIFIC"^^ . "Purpose – This study investigates the impact of government and economic policy uncertainty (EPU) on\r\ncompanies’ business operations, especially risk-taking tendencies and corporate financial reporting\r\nquality (FRQ).\r\nDesign/methodology/approach – The study employs the generalised least squares regression model. The\r\nfinal sample comprised 27,376 company-year observations from eight countries in the Asia-Pacific region.\r\nFindings – EPU has a negative and significant effect on investment activity and FRQ. Higher EPU leads to a\r\ndecline in investment and FRQ.\r\nResearch limitations/implications – There are several limitations in this study. First, the authors used\r\nabnormal investments to measure investments, without considering the degree of irreversibility investment\r\nobjectives. Second, although control variables are included at the company and country levels, they may only\r\npartially control for companies’ mitigation effects. Third, the sample is limited to developing countries with\r\nunique characteristics in Asia-Pacific; therefore, the findings cannot be generalised.\r\nPractical implications – The findings can help investors, analysts and regulators evaluate EPU’s impact on\r\ncompanies’ business activities by offering an overview regarding the decline in investment efficiency and FRQ.\r\nThe results can also be used as input for regulators in formulating policies that encourage companies to\r\nregulate investment levels without harming other stakeholders and maintain FRQ during periods of\r\nuncertainty.\r\nOriginality/value – This research provides intriguing insights into EPU’s effects on companies’ investment\r\nactivity and FRQ in developing countries, which are sensitive to changes in macroeconomic conditions."^^ . "2023" . . . "Asian Review of Accounting"^^ . . . "Journal of Asian Review of Accounting"^^ . . . . . . . . . . . . . . . . . "Nandya Octanti Pusparini"^^ . ""^^ . "Nandya Octanti Pusparini "^^ . . "Firdaus Kurniawan"^^ . ""^^ . "Firdaus Kurniawan "^^ . . "Hilma Tsani Amanati"^^ . ""^^ . "Hilma Tsani Amanati "^^ . . "Albertus Henri Listyanto Nugroho"^^ . ""^^ . "Albertus Henri Listyanto Nugroho "^^ . . . . . . "EFFECTS OF POLICY AND ECONOMIC UNCERTAINTY ON INVESTMENT ACTIVITIES AND CORPORATE FINANCIAL REPORTING: A STUDY OF DEVELOPING COUNTRIES IN ASIA-PACIFIC (Text)"^^ . . . . . "Effects of policy and economic.pdf"^^ . . . "EFFECTS OF POLICY AND ECONOMIC UNCERTAINTY ON INVESTMENT ACTIVITIES AND CORPORATE FINANCIAL REPORTING: A STUDY OF DEVELOPING COUNTRIES IN ASIA-PACIFIC (Other)"^^ . . . . . . "indexcodes.txt"^^ . . "HTML Summary of #9072 \n\nEFFECTS OF POLICY AND ECONOMIC UNCERTAINTY ON INVESTMENT ACTIVITIES AND CORPORATE FINANCIAL REPORTING: A STUDY OF DEVELOPING COUNTRIES IN ASIA-PACIFIC\n\n" . "text/html" . . . "HG Keuangan"@id . .