Transparency, Financial Accounting Information, and Corporate Governance

[...]A fundamental objective of governance research inaccounting is to investigate the properties of accountingsystems and the surrounding institutional environmentimportant to the effective governance of firms. Bushman andSmith (2001) provide an extensive survey and discussion ofgovernance research in accounting and provide ideas for futureresearch. In this paper, we synthesize major research findingsin the accounting governance literature and extend Bushmanand Smith to consider corporate transparency more generally,which includes financial accounting information as oneelement of a complex information infrastructure.[...]

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Year of publication:	2003-04-01
Authors:	Bushman, Robert M. ; Smith, Abbie J.
Institutions:	University of North Carolina <Chapel Hill, NC> / Department of Economics ; School of Commerce and Administration <Chicago, Ill.>
Published in:	London School of Economics and Political Science - Publications FRBNY Economic Policy Review / April 2003, pp 65-87
Subject:	Bank \| Shareholder-value-Analyse \| Transparenz \| Buchführung \| accounting standards \| Wertorientiertes Management

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Extent:	250880 bytes 23 p. application/pdf
Type of publication:	Article
Language:	English
Classification:	Financial theory ; Auditing and management control ; Individual Articles ; No country specification
Source:	USB Cologne (business full texts)