Reasearch on Shareholders Governance and Accounting Conservatism -Evidence from the Chinese Capital Market

被引：0
|
作者：
Xu Jing [1 ]
Ge Rui [2 ]
机构：
[1] Univ Jinan, Sch Management, Jinan 250002, Peoples R China
[2] Shandong Univ Finance & Econ, Sch Accounting, Jinan 250014, Peoples R China
来源：
STATISTIC APPLICATION IN MODERN SOCIETY | 2015年
关键词：
Shareholder governance; Accounting Conservatism; Monitoring;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
In this paper, we test the shareholders governance and accounting conservatism by using modified Basu(1997)model. We construct a Shareholders Governance Index to measure the strength of Shareholders Governance, and find that shareholders governance is positive with accounting conservatism which means the stronger monitoring mechanisms is, the more conservatism is achieved.
引用
收藏
页码：660 / 664
页数：5
相关论文
共 50 条
  • [1] Share pledging by controlling shareholders and accounting conservatism: evidence from India
    Avabruth, Suhas M.
    Nathan, Siva
    Saravanan, Palanisamy
    [J]. MEDITARI ACCOUNTANCY RESEARCH, 2024, 32 (04) : 1349 - 1374
  • [2] Accounting conservatism and corporate governance: evidence from India
    Sharma, Meena
    Kaur, Rajbir
    [J]. JOURNAL OF GLOBAL RESPONSIBILITY, 2021, 12 (04) : 435 - 451
  • [3] Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry
    Leventis, Stergios
    Dimitropoulos, Panagiotis
    Owusu-Ansah, Stephen
    [J]. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2013, 21 (03) : 264 - 286
  • [4] Corporate governance mechanisms and accounting conservatism: evidence from Egypt
    Nasr, Mahmoud A.
    Ntim, Collins G.
    [J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2018, 18 (03): : 386 - 407
  • [5] CORPORATE GOVERNANCE ATTRIBUTES AND ACCOUNTING CONSERVATISM: EVIDENCE FROM CHINA
    Pasko, Oleh
    Chen Fuli
    Birchenko, Nataliia
    Ryzhikova, Natalia
    [J]. STUDIES IN BUSINESS AND ECONOMICS, 2021, 16 (03) : 173 - 189
  • [6] A Study of Accounting Conservatism in China's Capital Market
    Zhou Qi
    Zhou Xiaosu
    [J]. 2010 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND SAFETY ENGINEERING (MSSE 2010), VOLS I AND II, 2010, : 510 - 514
  • [7] Accounting conservatism and corporate governance: evidence from the Indian banking sector
    Vishnani, Sushma
    Bhatia, Meena
    [J]. INTERNATIONAL JOURNAL OF INDIAN CULTURE AND BUSINESS MANAGEMENT, 2019, 19 (03) : 303 - 318
  • [8] Accounting conservatism and the cost of equity capital: UK evidence
    Chan, Ann
    Lin, Stephen
    Strong, Norman
    [J]. MANAGERIAL FINANCE, 2009, 35 (04) : 325 - +
  • [9] Audit results, market reactions and accounting conservatism: evidence from China
    Huang Rongbing
    Wang Liyan
    [J]. PUBLIC MONEY & MANAGEMENT, 2017, 37 (07) : 477 - 484
  • [10] Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors
    Bellikli, Ugur
    Dastan, Abdulkerim
    [J]. EGE ACADEMIC REVIEW, 2021, 21 (04) : 333 - 355
12345