Concepedia

Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure

Brookings-Wharton papers on financial services · 2001 · 870 citations · 33 references

Concepts

BusinessAccountancyPublic FinanceFinancial AccountingFinancial RegulationGovernmental AccountingDisclosureDisclosure ComplianceFinancial ReportingFinancial Reporting RequirementsFinancial Reporting SystemsFinancial StatementsDisclosure ReportingFinancial Reporting AccountabilityFiscal Information DisclosurePublic Finance DisclosurePublic Sector Accounting DisclosurePublic Sector Financial StatementsPublic Sector Reporting Disclosures

Abstract

Brookings-Wharton Papers on Financial Services - 2001

References

33

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

The Nature of the Firm

Ronald H. Coase · Economica · 1937 · 23.4K citations · Full text

Management, Strategic Management, Strategy +10

Job Market Signaling

Michael Spence · The Quarterly Journal of Economics · 1973 · 15.2K citations

Social Sciences, Business Economics, Economics +17

Legal Determinants of External Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 10K citations · Full text

Business, Finance, Financial Law +11

An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations

Business, Accountancy, Accounting +11