Authors:

  • Karthik Ramanna

Excerpt

A Framework for Research on Corporate Accountability Reporting. Karthik Ramanna, June 2013, Paper. "This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator’s (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective, corporate accountability reporting can internalize certain externalities into firms’ resource-allocation decisions, although doing so will not always serve shareholders’ interests..." Link Verified October 11, 2014