Are corporate governance attributes associated with accounting conservatism?

被引：36
|
作者：
Lim, Roslinda [1 ]
机构：
[1] Macquarie Univ, Fac Business & Econ, Dept Accounting & Finance, Sydney, NSW 2109, Australia
来源：
ACCOUNTING AND FINANCE | 2011年 / 51卷 / 04期
关键词：
Conservatism; Corporate governance; Board independence; Audit quality; Audit committee; DIRECTOR CHARACTERISTICS; BOARD COMPOSITION; EARNINGS; PERFORMANCE; TIMELINESS; FIRMS;
D O I：
10.1111/j.1467-629X.2010.00390.x
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This article investigates the association between the board of directors, the audit committee and the external auditor (as well as an aggregate governance index) and the extent of conservatism evident in Australian firms' financial reporting. Overall, the results provide only weak evidence that firms with certain governance characteristics report more conservatively. Evidence of any such link is restricted to measures of board composition and leadership, and even then the results are sensitive to the method used to measure the extent of conservatism in financial reporting.
引用
收藏
页码：1007 / 1030
页数：24
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