The role of financial reporting and transparency in corporate governance
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References listed on IDEAS
- Anderson, Ronald C. & Mansi, Sattar A. & Reeb, David M., 2004. "Board characteristics, accounting report integrity, and the cost of debt," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 315-342, September.
- Ellen Engel, 2005. "Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?," Journal of Accounting Research, Wiley Blackwell, vol. 43(2), pages 195-204, May.
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Cited by:
- Gad Jacek, 2020. "The association between disclosures on control system over financial reporting and mechanisms of corporate governance: Empirical evidence from Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 351-369, December.
- Callahan, Carolyn & Soileau, Jared, 2017. "Does Enterprise risk management enhance operating performance?," Advances in accounting, Elsevier, vol. 37(C), pages 122-139.
- Gao, Pingyang & Jiang, Xu, 2018. "Reporting choices in the shadow of bank runs," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 85-108.
- José Ruiz-Canela López, 2021. "How Can Enterprise Risk Management Help in Evaluating the Operational Risks for a Telecommunications Company?," JRFM, MDPI, vol. 14(3), pages 1-26, March.
- Khan, Ashraf & Hassan, M. Kabir & Paltrinieri, Andrea & Dreassi, Alberto & Bahoo, Salman, 2020. "A bibliometric review of takaful literature," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 389-405.
- Anthony D. Nikias & Steven T. Schwartz & Richard A. Young, 2021. "The effect of information transparency on capital budgeting with privately informed agents: a short research note," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 253-268, June.
- Nagar, Venky & Schoenfeld, Jordan, 2021. "Shareholder monitoring and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 72(1).
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More about this item
Keywords
financial accounting; contracting; financial institutions; information asymmetry; executive compensation; corporate transparency; corporate governance; board structure; informal contracts;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- M55 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Contracting Devices
- G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
- D86 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Economics of Contract Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M50 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
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