Financial accounting and corporate governance:a discussion
نویسنده
چکیده
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. r 2001 Elsevier Science B.V. All rights reserved. JEL clasification: M41; G14
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تاریخ انتشار 2015