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Transparency, Financial Accounting Information, and Corporate Governance
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Transparency, Financial Accounting Information, and Corporate Governance
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A mineral resource is “a concentration of naturally occurring solid, liquid, or gaseous ma- terial,inorontheearth’scrust,insuchform and amount that economic extraction of a com- modity from the concentration is currently or potentially feasible” (Craig et al., 1998:20). The size and nature of many mineral resources are well known, whereas others are undiscovered and totally unknown. Figure 3–1 shows a spectrum of resources that diVer in their degree of certainty, commonly described as measured, indicated, in- ferred, hypothetical, and speculative. Another important dimension is the economic feasibil- ity or cost of extracting and using the resources. Some resources are currently profitable to exploit; others may be economical in the future, but cur- rently are not. Along this dimension,. | Robert M. Bushman and Abbie J. Smith Transparency Financial Accounting Information and Corporate Governance 1. Introduction Vibrant public securities markets rely on complex systems of supporting institutions that promote the governance of publicly traded companies. Corporate governance structures serve 1 to ensure that minority shareholders receive reliable information about the value of firms and that a company s managers and large shareholders do not cheat them out of the value of their investments and 2 to motivate managers to maximize firm value instead of pursuing personal objectives.1 Institutions promoting the governance of firms include reputational intermediaries such as investment banks and audit firms securities laws and regulators such as the Securities and Exchange Commission SEC in the United States and disclosure regimes that produce credible firm-specific information about publicly traded firms. In this paper we discuss economics-based research focused primarily on the governance role of publicly reported financial accounting information. Financial accounting information is the product of corporate accounting and external reporting systems that measure and routinely disclose audited quantitative data concerning the financial position and performance of publicly held firms. Audited balance sheets income statements and cash-flow statements along with supporting disclosures form the foundation of the firm-specific information set available to investors and regulators. Developing and maintaining a sophisticated financial disclosure regime is not cheap. Countries with highly developed securities markets devote substantial resources to producing and regulating the use of extensive accounting and disclosure rules that publicly traded firms must follow. Resources expended are not only financial but also include opportunity costs associated with deployment of highly educated human capital including accountants lawyers academicians and politicians. In the .
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