Financial accounting and corporate governance: a discussion

• 成果类型: Article
• 署名作者: Sloan, RG
• 署名单位: University of Michigan System; University of Michigan
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101
• DOI: 10.1016/S0165-4101(01)00039-8
• 发表日期: 2001
• 关键词: performance; INFORMATION; OWNERSHIP; BOARD

摘要

Bushman and Smith (2001, this issue) 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. (C) 2001 Elsevier Science BN. All rights reserved.