并列题名：Regional culture, top manager's characteristics and the efficiency of capital allocation Regional culture, top manager's characteristics and the efficiency of capital allocation 并列题名：Government quality, corporate governance and the efficiency of capital allocation Government quality, corporate governance and the efficiency of capital allocation 并列题名：Earnings persistence, information users' perception and the efficiency of resource allocation 并列题名：How the earnings quality of listed companies affects the efficiency of capital allocation 并列题名：Firm influence, accounting conservatism and efficiency of resource allocation How the earnings quality of listed companies affects the efficiency of capital allocation 并列题名：Ownership type, firm financing, and the efficiency of resource allocation