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Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences, Second Edition by Brian Tayan, David Larcker

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Index

A

AAER (Accounting and Auditing Enforcement Releases), 16

Abbott Laboratories, 249, 251

Abercrombie & Fitch, 225

abnormal accruals, 290

abnormal returns, 14

academic researchers, rating systems by, 383-388

accounting

accounting manipulation, executive equity ownership and, 257-258

AGR (Accounting and Governance Risk) scores, 291, 381

models to detect accounting manipulations, 290-292

quality, 280-282, 304

standards

GAAP (Generally Accepted Accounting Principles), 24

IASB (International Accounting Standards Board), 24-25

importance of reliable accounting standards, 25

international corporate governance, 23-26

International Financial Reporting Standard (IFRS), 24

principles-based accounting systems, 24

rules-based accounting systems, 24

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