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Tekijä: | Engel, E. Gordon, E.A. Hayes, R.M. |
Otsikko: | The roles of performance measures and monitoring in annual governance decisions in entrepreneurial companies |
Lehti: | Journal of Accounting Research
2002 : MAY, VOL. 40:2, p. 485-518 |
Asiasana: | Corporate governance Initial public offerings New enterprise Performance measurement |
Kieli: | eng |
Tiivistelmä: | Annual corporate governance decisions are analyzed at companies making initial public offerings (IPOs) of common stock in 1996-99. The objective is to examine relations between companies' corporate governance decisions and the informativeness of available measures of managerial performance. Financial measures such as earnings and stock return, as well as monitoring are considered. |
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