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The role of information and financial reporting in corporate governance and debt contracting

Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.

Journal of accounting & economics, 2010-12, Vol.50 (2), p.179-234 [Periódico revisado por pares]

Amsterdam: Elsevier B.V

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Título:
The role of information and financial reporting in corporate governance and debt contracting
Autor: Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.
Assuntos: Accounting methods ; Accounting standards ; Agency theory ; Board structure ; Conflicts ; Corporate debt ; Corporate finance ; Corporate governance ; Debt contracts ; Executive compensation ; Financial accounting ; Financial accounting Corporate governance Board structure Executive compensation Debt contracts Informal contracts ; Financial regulation ; Financial reporting ; Informal contracts ; Senior management ; Stockholders ; Studies ; U.S.A
É parte de: Journal of accounting & economics, 2010-12, Vol.50 (2), p.179-234
Notas: ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
Descrição: We review recent literature on the role of financial reporting transparency in reducing governance-related agency conflicts among managers, directors, and shareholders, as well as in reducing agency conflicts between shareholders and creditors, and offer researchers some suggested avenues for future research. Key themes include the endogenous nature of debt contracts and governance mechanisms with respect to information asymmetry between contracting parties, the heterogeneous nature of the informational demands of contracting parties, and the heterogeneous nature of the resulting governance and debt contracts. We also emphasize the role of a commitment to financial reporting transparency in facilitating informal multiperiod contracts among managers, directors, shareholders, and creditors.
Editor: Amsterdam: Elsevier B.V
Idioma: Inglês

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The role of information and financial reporting in corporate governance and debt contracting

Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P.

Amsterdam: Elsevier B.V

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