... International Financial Analysis and Research (1995), and appear in the table 76 Transparency, Financial Accounting Information Variables Used to Measure Corporate Transparency and Data Sourcesa Corporate ... Smith 2001 Financial Accounting Information and Corporate Governance. ” Journal of Accounting and Economics 32, no 1-3: 237-333 Carlin, W., and C Mayer 2000 “Finance, Investment and Growth.” ... the direct use of financial accounting information in specific corporate governance mechanisms The largest body of governance research in accounting examines the use of financial accounting information...