کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086820 | 1478192 | 2012 | 20 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Corporate governance and the information environment: Evidence from state antitakeover laws
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
⺠We examine the relation between corporate governance and firms' information environments. ⺠We use the passage of state antitakeover laws in the U.S. as a source of exogenous variation in a governance mechanism. ⺠Our results suggest that information asymmetry and private information gathering decreased. ⺠We find that financial statement informativeness increased following the passage of the antitakeover laws. ⺠The increased level of financial statement informativeness is attributable to firms that are most likely to access equity markets.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 53, Issues 1â2, FebruaryâApril 2012, Pages 185-204
Journal: Journal of Accounting and Economics - Volume 53, Issues 1â2, FebruaryâApril 2012, Pages 185-204
نویسندگان
Christopher S. Armstrong, Karthik Balakrishnan, Daniel Cohen,