Financial Accounting and Corporate Governance: A Discussion

By Richard G. Sloan. 2001

299 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/68ae29b66ef5c3bfd28ac356d9421c88988fa0f4

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Citations in the corpus

The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level (2007, background): “It has the advantage that it is easier to control for confounding factors at the firm level, alleviating omitted variable and endogeneity problems that are inherent in country-level and time-series tests (Sloan 2001; Holthausen 2003).”
THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: THE ROLE OF INDEPENDENT DIRECTORS (2006, background): “The agency perspective of corporate governance concerns the incentive problems that are created by the separation of management and ownership in corporations (Sloan, 2001).”
The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “26 correspond well with Stein’s (2003) conjecture that instances of myopia could involve underinvestments in hard-to-measure assets, such as maintenance, customer loyalty, employee training, etc.”
Accounting Quality and Debt Contracting (2008, background): “2 Sloan (2001) notes, “.”
Quality of financial reporting: measuring qualitative characteristics (2009, methodology): “…referring to neutrality, completeness, freedom from material error, and verifiability (Dechow et al., 1996; McMullen, 1996; Beasley, 1996; Rezaee, 2003; Cohen et al., 2004; Sloan, 2001; Jonas & Blanchet, 2000; Maines & Wahlen, 2006; Gaeremynck & Willekens, 2003; Kim et al., 2007; Willekens, 2008).”
Audits as a Corporate Governance Mechanism: Evidence from the German Market (2003, unknown): “(2003) and Sloan (2001) posit that audits are one of many institutional features that are instrumental in companies corporate governance, and which support transparent financial reporting.”
Debt Covenants and Accounting Conservatism (2010, unknown): “Few empirical studies examine a direct link between debt contract design choices and the properties of accounting information (Sloan 2001; Guay and Verrecchia 2006).”
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013, unknown): “Bushman and Smith (2001) and Sloan (2001) argue that many financial accounting principles cannot be understood unless we interpret them from a corporate governance perspective, and they call for more future research on how various properties of financial accounting information affect firm…”
Negotiated Measurement Rules in Debt Contracts (2010, unknown): “1 dures” is determined (Sloan, 2001)1.”
Financial and external reporting research: the broadening corporate governance challenge (2007, background): “Sloan (2001) contends that while there is great potential, there exists a dearth of research into the role of financial accounting in corporate governance published in accounting research journals.”
Corporate governance, transparency and performance of Malaysian companies (2008, background): “Audit quality Audit is an important element of efficient equity markets, because audits can enhance the credibility of financial information, directly support better corporate governance practices through transparent financial reporting (Francis et al., 2003; Sloan, 2001) and therefore ultimately in”