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Corporate governance, firm strategy disclosure, and executive compensation
We empirically investigate the relation between the quality of corporate governance and the propensity of executives to offer investors guidance on firm strategy. Using a hand-collected data set, w...
期刊介绍：
Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.
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