Show simple item record

dc.contributor.authorArmstrong, Christopher S.
dc.contributor.authorGuay, Wayne R.
dc.contributor.authorWeber, Joseph P.
dc.date.accessioned2015-10-13T19:15:31Z
dc.date.available2015-10-13T19:15:31Z
dc.date.issued2010-10
dc.identifier.issn01654101
dc.identifier.urihttp://hdl.handle.net/1721.1/99238
dc.description.abstractWe review recent literature on the role of financial reporting transparency in reducing governance-related agency conflicts among managers, directors, and shareholders, as well as in reducing agency conflicts between shareholders and creditors, and offer researchers some suggested avenues for future research. Key themes include the endogenous nature of debt contracts and governance mechanisms with respect to information asymmetry between contracting parties, the heterogeneous nature of the informational demands of contracting parties, and the heterogeneous nature of the resulting governance and debt contracts. We also emphasize the role of a commitment to financial reporting transparency in facilitating informal multiperiod contracts among managers, directors, shareholders, and creditors.en_US
dc.language.isoen_US
dc.relation.isversionofhttp://dx.doi.org/10.1016/j.jacceco.2010.10.001en_US
dc.rightsCreative Commons Attribution-Noncommercial-NoDerivativesen_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/en_US
dc.sourceSSRNen_US
dc.titleThe role of information and financial reporting in corporate governance and debt contractingen_US
dc.typeArticleen_US
dc.identifier.citationArmstrong, Christopher S., Wayne R. Guay, and Joseph P. Weber. “The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting.” Journal of Accounting and Economics 50, no. 2–3 (December 2010): 179–234.en_US
dc.contributor.departmentSloan School of Managementen_US
dc.contributor.mitauthorWeber, Joseph P.en_US
dc.relation.journalJournal of Accounting and Economicsen_US
dc.eprint.versionAuthor's final manuscripten_US
dc.type.urihttp://purl.org/eprint/type/JournalArticleen_US
eprint.statushttp://purl.org/eprint/status/PeerRevieweden_US
dspace.orderedauthorsArmstrong, Christopher S.; Guay, Wayne R.; Weber, Joseph P.en_US
dc.identifier.orcidhttps://orcid.org/0000-0002-2221-5198
mit.licensePUBLISHER_CCen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record