The DOI matches its Crossref record; 62 of the 62 references it cites were found in a registry or an index.
Corporate Governance, Accounting Outcomes, and Organizational Performance
Open accessAbstract
The empirical research examining the association between typical measures of corporate governance and various accounting and economic outcomes has not produced a consistent set of results. We believe that these mixed results are partially attributable to the difficulty in generating reliable and valid measures for the complex construct that is termed “corporate governance.” Using a sample of 2,106 firms and 39 structural measures of corporate governance (e.g., board characteristics, stock ownership, institutional ownership, activist stock ownership, existence of debtholders, mix of executive compensation, and anti-takeover variables), our exploratory principal component analysis suggests that there are 14 dimensions to corporate governance. We find that these indices have a mixed association with abnormal accruals, little relation to accounting restatements, but some ability to explain future operating performance and future excess stock returns.
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Cites
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Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Female Directors and Earnings Quality*
SRINIDHI, B., GUL, F. A., & TSUI, J. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01071.x · Cited by 1,312
Dimson, E., Karakaş, O., & Li, X. (2015) · Review of Financial Studies · doi:10.1093/rfs/hhv044 · Cited by 1,242
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
Business sustainability performance and cost of equity capital
Ng, A. C., & Rezaee, Z. (2015) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2015.08.003 · Cited by 650
Metadata
- Authors
- Larcker, D. F., Richardson, S. A., & Tuna, I.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2007-07-01
- Volume
- 82
- Issue
- 4
- Pages
- 963-1008
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2097764282
- Cited by
- 1,534
- References
- 62
- FWCI
- 168.97
- Type
- journal article
- Language
- en
- Open access
- green
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- Larcker, D. F., Richardson, S. A., & Tuna, I. (2007). Corporate Governance, Accounting Outcomes, and Organizational Performance. The Accounting Review. https://doi.org/10.2308/accr.2007.82.4.963
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
