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 Fuqua School of Business, Duke University.
Accounting Discretion, Corporate Governance, and Firm Performance*
Version of Record online: 15 JAN 2010
2008 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 25, Issue 2, pages 351–405, Summer 2008
How to Cite
Bowen, R. M., Rajgopal, S. and Venkatachalam, M. (2008), Accounting Discretion, Corporate Governance, and Firm Performance. Contemporary Accounting Research, 25: 351–405. doi: 10.1506/car.25.2.3
- Issue online: 15 JAN 2010
- Version of Record online: 15 JAN 2010
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