Purpose The purpose of this paper is to investigate whether Financial Reporting Quality
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed
companies. Design/methodology/approach Based on a sample of 125 French firms listed on
the CAC All Tradable index between 2008 and 2017, the study uses Feasible Generalized
Least Squares (FGLS) regressions to examine the relationship between FRQ and firms'
investment efficiency. Findings The findings show that FRQ plays a role in reducing …

In today's business world, companies need appropriate solutions to better use their
resources and resources to solve their economic problems. One of the important solutions is
the expansion and development of investment. Also, for the development of investment, it is
necessary to pay attention to the reasonableness of IFRS reporting. The purpose of this
research is the impact of corporate governance and IFRS on the relationship between
financial reporting quality and investment efficiency. According to the analyzed content, the …