并列题名：Firm influence, accounting conservatism and efficiency of resource allocation Firm influence, accounting conservatism and efficiency of resource allocation 并列题名：Earnings persistence, information users' perception and the efficiency of resource allocation 并列题名：Regional innovation system efficiency of resource allocation 并列题名：Ownership type, firm financing, and the efficiency of resource allocation Earnings persistence, information users' perception and the efficiency of resource allocation Ownership type, firm financing, and the efficiency of resource allocation Regional innovation system efficiency of resource allocation 并列题名：Ownership, accounting conservatism and economic consequences 并列题名：Influence of accounting conservatism on M&A behavior and M&A performance