Financial Accounting Information and Corporate Governance

By Robert M. Bushman, Abbie J. Smith. 2001

2,441 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6c3efe58f878b57ac36a06cb43aa58a25a4680b4

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Citations in the corpus

Board of Directors and Opportunistic Earnings Management: Evidence from India (2008, background): “1 Bushman and Smith (2001) in their survey of financial accounting and corporate governance observe that most governance research focuses on the US and that this has been mainly on account of availability of relevant data.”
Government assisted earnings management in China (2008, background): “Prior literature has documented the rampant earnings management phenomenon in Chinese listed firms stimulated by CSRC’s regulations (Chen and Yuan, 2004; Haw et al., 2005).”
Financial reporting quality, debt maturity and investment efficiency (2014, background): “On the other hand, FRQ could also improve investment efficiency by allowing managers to make better investment decisions through a better identification of projects and more truthful accounting numbers for internal decision makers (Bushman and Smith, 2001; McNichols and Stubben, 2008).”
Corporate governance and the information environment: Evidence from state antitakeover laws ☆ (2012, background): “…is the endogenous relation between a firm’s governance structure and its information environment, since these two constructs are expected to be jointly determined (Armstrong et al., 2010).5 4 See Bushman and Smith (2001, 2003) and Armstrong et al. (2010) for detailed surveys of this literature.”
An Analysis of the Relation Between the Stewardship and Valuation Roles of Earnings (2006, background): “In this study, the first principal component for each construct explains a large proportion of the variance and is the sole component with an eigenvalue great than one. discussion in Bushman and Smith (2001) and Core and Guay (2002)).”
The Influence of Family Ownership on the Quality of Accounting Information (2010, background): “This study builds on previous research in governance and accounting that sought to assess the relationship between ownership structures and the characteristics of accounting information (Bushman & Smith, 2001).”
Political uncertainty and firms' information environment: Evidence from China (2018, neutral): “This is an important question because the availability of information is a key factor in the efficient allocation of productive resources and essential for investors’ optimal investment decisions (e.g., Myers and Majluf, 1984; Bushman and Smith, 2001; Biddle et al., 2009; Piotroski and Wong, 2013).”
Capital Allocation and Timely Accounting Recognition of Economic Losses (2011, methodology): “2 Measurement of timely loss recognition in accounting earnings We use cross-country estimates of TLR practices from Bushman and Piotroski (2006). Following Ball, Kothari and Robin (2000), Bushman and Piotroski create country-level estimates of TLR practices by estimating the following non-linear ea”
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2005, positive): “The positive view Bushman and Smith (2001) argue that publicly reported accounting information, which measures a firm’s financial position and performance, can be used as important input information in various corporate governance mechanisms such as managerial incentive plans and monitoring by…”