id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-3802	Chang, Shen-Ho; Wang, Teng-Shih; Huang, Shaio Yan; Chiu, An-An	The Relationship between Organization Strategy, Fixed-Assets Investment and Earnings Quality	2013	27	.pdf	application/pdf	12637	631	47	Regression result shows that in cost leadership strategy firm (Model3), difference between fixed asset turnover ratio and industry mean has significant positive correlation with investment risks. In industry-wise, we find that difference between fixed asset turnover ratio and industry mean plays different roles in two strategies especially we find there is competitive convergence effect in cost leadership strategy firms.	cache/ajfa-3802.pdf	txt/ajfa-3802.txt