文章基本信息

标题：Corporate Governance And The Quality Of Financial Disclosures
本地全文：下载
作者：Mark Myring ; Rebecca Toppe Shortridge
期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2010
卷号：9
期号：6
语种：English
出版社：The Clute Institute for Academic Research
摘要：Congress has recently enacted measures designed to improve corporate governance standards. Regulators have asserted that strong corporate governance enhances the transparency and validity of financial statements. Previous studies addressing the relationship between corporate governance and financial reporting quality yield mixed results. This study employs analyst earnings forecasts to determine whether corporate governance procedures impact the quality of accounting information. Following the work of Barron et al. (1998), we examined the impact of various measures of the strength of corporate governance on forecast accuracy and dispersion. Our results provide mixed evidence to support the notion that the strength of corporate governance impacts the quality of financial statement information.
关键词：Financial Analysts;Corporate Governance