Abstract

http://ssrn.com/abstract=795547
 
 

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Transparency, 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


Economic Policy Review, Vol. 9, No. 1, April 2003

Abstract:     
Audited financial statements along with supporting disclosures form the foundation of the firm-specific information set available to investors and regulators. In this paper, the authors discuss economics-based research focused on the properties of accounting systems and the surrounding institutional environment important to effective governance of firms. They provide a framework for understanding the operation of accounting information in an economy, discuss a broad range of important research findings, present a conceptual framework for characterizing and measuring corporate transparency at the country level, and isolate a number of future research possibilities.

Number of Pages in PDF File: 23

Keywords: financial accounting, corporate governance, transparency

JEL Classification: D8, G3, M4

Accepted Paper Series


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Date posted: September 7, 2005  

Suggested Citation

Bushman, Robert M. and Smith, Abbie J., Transparency, Financial Accounting Information, and Corporate Governance . Economic Policy Review, Vol. 9, No. 1, April 2003. Available at SSRN: http://ssrn.com/abstract=795547

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)
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