Accounting Discretion, Corporate Governance, and Firm Performance *

Accounting Discretion, Corporate Governance, and Firm Performance * Accepted by Peter Easton. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accounants of Ontario. The authors gratefully acknowledge helpful comments and suggestions offered by two anonymous referees, Peter Easton (editor), Patty Dechow, Mark DeFond, Hemang Desai, Ron Dye, Jennifer Francis, Wayne Guay (the discussant), Rebecca Hann, Michelle Hanlon, Hamid Mehran, D. J. Nanda, Karen Nelson, Per Olsson, Scott Richardson, Katherine Schipper, Terry Shevlin, Doug Skinner, K. R. Subramanyam, and workshop participants at Duke University, University of Southern California, Washington University at St. Louis, 2003 Summer Symposium at the London Business School, 2003 European Finance Association meetings at Glasgow, 2003 Financial Economics and Accounting conference at Indiana University, Bloomington, and the 2004 mid-year Financial Accounting and Reporting Section (FARS) meetings at Austin. We thank Li Xu and Mark Evans for research assistance. We acknowledge financial support from the PricewaterhouseCoopers and Alumni Professorship, the Herbert O. Whitten Professorship, the Accounting Development Fund, and the Business School Research Fund, all at the University of Washington, and the http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Contemporary Accounting Research Wiley

Accounting Discretion, Corporate Governance, and Firm Performance *

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Publisher
Wiley
Copyright
2008 Canadian Academic Accounting Association
ISSN
0823-9150
eISSN
1911-3846
D.O.I.
10.1506/car.25.2.3
Publisher site
See Article on Publisher Site

Abstract

Accepted by Peter Easton. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accounants of Ontario. The authors gratefully acknowledge helpful comments and suggestions offered by two anonymous referees, Peter Easton (editor), Patty Dechow, Mark DeFond, Hemang Desai, Ron Dye, Jennifer Francis, Wayne Guay (the discussant), Rebecca Hann, Michelle Hanlon, Hamid Mehran, D. J. Nanda, Karen Nelson, Per Olsson, Scott Richardson, Katherine Schipper, Terry Shevlin, Doug Skinner, K. R. Subramanyam, and workshop participants at Duke University, University of Southern California, Washington University at St. Louis, 2003 Summer Symposium at the London Business School, 2003 European Finance Association meetings at Glasgow, 2003 Financial Economics and Accounting conference at Indiana University, Bloomington, and the 2004 mid-year Financial Accounting and Reporting Section (FARS) meetings at Austin. We thank Li Xu and Mark Evans for research assistance. We acknowledge financial support from the PricewaterhouseCoopers and Alumni Professorship, the Herbert O. Whitten Professorship, the Accounting Development Fund, and the Business School Research Fund, all at the University of Washington, and the

Journal

Contemporary Accounting ResearchWiley

Published: Jun 1, 2008

References

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