The Accounting Review Vol. 94 No. 2 2019
Accounting Information in Corporate Governance: Implications for Standard Setting
Abstract
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.
- DOI
- 10.2308/accr-10651
- Volume
- 94
- Issue
- 2
- Pages
- 357-361
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref