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Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting

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  • James Gaa

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Abstract

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Suggested Citation

  • James Gaa, 2009. "Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting," Journal of Business Ethics, Springer, vol. 90(2), pages 179-197, November.
  • Handle: RePEc:kap:jbuset:v:90:y:2009:i:2:p:179-197
    DOI: 10.1007/s10551-010-0381-9
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    File URL: http://hdl.handle.net/10.1007/s10551-010-0381-9
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    References listed on IDEAS

    as
    1. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    2. repec:bla:joares:v:37:y:1999:i:2:p:387-413 is not listed on IDEAS
    3. Babcock, Linda, et al, 1995. "Biased Judgments of Fairness in Bargaining," American Economic Review, American Economic Association, vol. 85(5), pages 1337-1343, December.
    4. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
    5. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    6. Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Siriyama Kanthi Herath & Solai Elyse Freeman, 2012. "Corporate governance: a research analysis," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 87-100.
    2. repec:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-016-3154-2 is not listed on IDEAS
    3. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, vol. 112(3), pages 481-495, February.
    4. Sorin-Constantin Deaconu, 2011. "Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-7.

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