Articlehybrid2003

Financial reporting, corporate communication and governance

47 citations0/0 files storedCorporate Ownership and Control

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This paper describes the issues of financial reporting and corporate communication in connection with corporate governance. The analysis is based on the studies conducted in the Anglo-American and the European academic literature both from a normative and a positive perspective. It is discussed why accounting standards are not able by themselves to avoid corporate “miscommunication”, and how a good corporate governance system is a sine qua non to improve the quality of corporate communication and financial reporting. The analysis also shows how the effectiveness of the systems of financial reporting and corporate governance seems to be highly correlated.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1999Corporate Ownership Around the World 1997Disclosure level and the cost of equity capital.1998Corporate governance and board effectiveness 1992Corporate Governance and Disclosure Quality 1994Strong Managers, Weak Owners 1996Investor capitalism: how money managers are changing the face of corporate America 1995Strong Managers, Weak Owners: The Political Roots of American Corporate Finance.

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2013El consejo de administración y las memorias de sostenibilidad 2007Financial statements and Positive Accounting Theory. The early contribution of Amaduzzi 2009Does accounting regulation enhance corporate governance? Evidence from the disclosure of share-based remuneration 2018Corporate governance and company performance: Exploring the challenging issues 2018Corporate governance and agency theory: Megacable case

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