Abstract

http://ssrn.com/abstract=253302
 
 

References (227)



 
 

Citations (299)



 


 



Financial Accounting Information and Corporate Governance


Robert M. Bushman


University of North Carolina Kenan-Flagler Business School

Abbie J. Smith


University of Chicago - Booth School of Business

April 2001

JAE Rochester Conference April 2000

Abstract:     
This paper reviews and proposes additional research concerning the role of publicly reported financial accounting information in the governance processes of corporations. We first review and analyze research on the use of financial accounting measures in managerial incentive plans and explore future research directions. We then propose that governance research be extended to explore more comprehensively the use of financial accounting information in additional corporate control mechanisms, and suggest opportunities for expanding such research in the U.S. and abroad, including the consideration of interactions among control mechanisms. We also propose research to investigate more directly the effects of financial accounting information on economic performance through its role in governance and more generally using a cross-country approach.

Number of Pages in PDF File: 115

Keywords: Corporate governance; Financial accounting; Incentive contracts

JEL Classification: D82, G30, J33, L22, M41

working papers series


Download This Paper

Date posted: April 28, 2002  

Suggested Citation

Bushman, Robert M. and Smith, Abbie J., Financial Accounting Information and Corporate Governance (April 2001). JAE Rochester Conference April 2000. Available at SSRN: http://ssrn.com/abstract=253302 or http://dx.doi.org/10.2139/ssrn.253302

Contact Information

Robert M. Bushman (Contact Author)
University of North Carolina Kenan-Flagler Business School ( email )
McColl Building
Chapel Hill, NC 27599-3490
United States
919-962-9809 (Phone)
HOME PAGE: http://public.kenan-flagler.unc.edu/faculty/bushmanr/

Abbie J. Smith
University of Chicago - Booth School of Business ( email )
1101 East 58th Street
Graduate School of Business
Chicago, IL 60637-1561
United States
773-702-7295 (Phone)
773-702-0458 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 34,497
Downloads: 13,618
Download Rank: 107
References:  227
Citations:  299

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.328 seconds