Johed, Gustav; Catasús, Bino - In: Accounting, Auditing & Accountability Journal 28 (2015) 1, pp. 102-127
how participants in governance mechanism use accounting to take decisions. In this way, the paper adds insight to both … deems to be in line with sound governance. This the authors understand to result from institutional tensions between a … traditional stewardship model of governance and the more recent financial investor logic that emphasizes equity distributions as …
