Journal Article
Transparency, financial accounting information, and corporate governance
Bushman, Robert M.; Smith, Abbie (2003-04)
Audited financial statements along with supporting disclosures form the foundation of the firm-specific information set available to investors and regulators. In this article, the authors discuss economics-based research focused on the properties of accounting systems and the surrounding institutional environment important to effective governance of firms. They provide a framework for understanding the operation of accounting information in an economy, discuss a broad range of important research findings, present a conceptual framework for characterizing and measuring corporate transparency ...
Economic Policy Review , Volume 9 , Issue Apr , Pages 65-87

Conference Paper
Consequences of going private buyouts for public debt and preferred stock: 1974-1985
Smith, Abbie; Schipper, Katherine; Marais, Laurentius (1989)
Proceedings , Paper 232