Financial Accounting and Corporate Governance: A Discussion

23 Pages Posted: 1 Feb 2001

See all articles by Richard G. Sloan

Richard G. Sloan

University of Southern California - Leventhal School of Accounting

Multiple version iconThere are 2 versions of this paper

Date Written: January 2001

Abstract

Bushman and Smith (2000) provide a useful review of research on the role of accounting in management compensation contracts and an appealing future research agenda that builds on recent research using a cross-country approach. This paper rounds out their discussion by highlighting some limitations of their research agenda, providing a critical review of the contributions of accounting scholars to governance research and highlighting research opportunities on the role of financial accounting in governance mechanisms other than managerial incentive contracts.

Keywords: Corporate governance; Accounting; Contracting

JEL Classification: M41, G14, G34

Suggested Citation

Sloan, Richard G., Financial Accounting and Corporate Governance: A Discussion (January 2001). JAE Rochester Conference April 2000. Available at SSRN: https://ssrn.com/abstract=258518 or http://dx.doi.org/10.2139/ssrn.258518

Richard G. Sloan (Contact Author)

University of Southern California - Leventhal School of Accounting ( email )

Los Angeles, CA 90089-0441
United States

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