Accounting Information in Corporate Governance: Implications for Standard Setting
成果类型：
Article
署名作者：
Kothari, S. P.
署名单位：
Massachusetts Institute of Technology (MIT)
刊物名称：
ACCOUNTING REVIEW
ISSN/ISSBN：
0001-4826
DOI：
10.2308/accr-10651
发表日期：
2019
页码：
357-361
关键词：
摘要：
Accounting standards are crucially relevant in the context of the use of accounting information in corporate governance. Notwithstanding highly liquid capital markets, large and small shareholders, many activist shareholders, sophisticated analysts, vigilant press reporters, and a vibrant litigious environment, corporate governance challenges continue to make media headlines, and they seem to occur with a great degree of regularity. The essay offers a high-level description of the objectives of accounting standards, a quick run through the evolution of accounting research over the past half-century, and, finally, offers three examples of standards and disclosure requirements that might be worthwhile to reexamine in light of the governance role of accounting information.