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Cited by 614

The DOI matches its Crossref record; 342 of the 342 references it cites were found in a registry or an index.

Corporate governance, accounting and finance: A review

Brown, Philip, Beekes, Wendy, Verhoeven, Peter·2011·Accounting & Finance
DOI 10.1111/j.1467-629x.2010.00385.x
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Abstract

We review accounting and finance research on corporate governance (CG). In the course of our review, we focus on a particularly vexing issue, namely endogeneity in the relationships between CG and other matters of concern to accounting and finance scholars, and suggest ways to deal with it. Given the advent of large commercial CG databases, we also stress the importance of how CG is measured and in particular, the construction of CG indices, which should be sensitive to local institutional arrangements, and the need to capture both internal and external aspects of governance. The ‘stickiness’ of CG characteristics provides an additional challenge to CG scholars. Better theory is required, for example, to explain whether various CG practices substitute for each other or are complements. While a multidisciplinary approach to developing better theory is never without its difficulties, it could enrich the current body of knowledge in CG. Despite the vastness of the existing CG literature, these issues do suggest a number of avenues for future research.

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Metadata

Authors
Brown, P., Beekes, W., & Verhoeven, P.
Venue
Accounting & Finance
Publisher
Wiley
Published
2010-11-11
Volume
51
Issue
1
Pages
96-172
ISSN
0810-5391 (ISSN-L)
DOI
10.1111/j.1467-629x.2010.00385.x
OpenAlex
W2168489384
Cited by
614
References
342
FWCI
94.54
Type
journal article
Language
en
Open access
closed
Licence
doi.wiley.com/10.1002/tdm_license_1.1 (tdm, 1755 d)

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Brown, P., Beekes, W., & Verhoeven, P. (2011). Corporate governance, accounting and finance: A review. Accounting & Finance. https://doi.org/10.1111/j.1467-629x.2010.00385.x

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