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This paper presents our view of how this new literature has addressed prior criticisms, and how it can continue to shed light on financial accounting questions. financial accounting university This evidence suggests that future research into the governance role of financial accounting information has the potential to detect first-order economic effects. business school accounting We argue that significant evidence of capital market inefficiency has renewed interest in how individuals make key accounting-related decisions and how these decisions affect market prices. Researchers also have examined the role of accounting information in the operation of other governance mechanisms. financial accounting universityforensic accounting schools This evidence suggests that future research into the governance role of financial accounting information has the potential to detect first-order economic effects. business school accounting However, in principle, research into the properties of highquality financial accounting regimes, the fourth research issue proposed in Section 4, can investigate the economic effects of specific measurement principles. financial accounting university One-time charges and note disclosures were treated as less relevant to stock valuation than operating expenses. business school accounting There is clearly a challenge here for accounting researchers to understand this decline in the ‘‘market share’’ of accounting information in top executive compensation, including an understanding of cross-sectional differences in the declining importance of cash compensation. Wilks (2001) provides evidence that incentives affect decisions more when the incentives are made apparent to subjects prior to evaluating 782 R. graduate accounting programs