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

页码：1007 / 1030

页数：24

共 50 条

[41] Accounting Conservatism and Corporate Financial Constraint -A Research Based on Two Conservatism Perspectives
Feng, Liyan
Xiao, Xiang
Zhao, Tianjiao
Wang, Yi
[J]. 2014 11TH INTERNATIONAL CONFERENCE ON SERVICE SYSTEMS AND SERVICE MANAGEMENT (ICSSSM), 2014,
[42] CORPORATE GOVERNANCE - ASSESSING CORPORATE PERFORMANCE BY BOARDROOM ATTRIBUTES
VANCE, SC
[J]. JOURNAL OF BUSINESS RESEARCH, 1978, 6 (03) : 203 - 220
[43] Auditor's Downward Switch, Governance, and Accounting Conservatism
Mitra, Santanu
Jaggi, Bikki
Al-Hayale, Talal
[J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2016, 31 (04): : 551 - 581
[44] Corporate social responsibility, market reaction and accounting conservatism
Shen, Xixi
Ho, Kung-Cheng
Yang, Lu
Wang, Leonard Fong-Sheng
[J]. KYBERNETES, 2021, 50 (06) : 1837 - 1872
[45] The effect of government industrial policies on corporate accounting conservatism
Wang, Qiong
Lee, Edward
Wang, Kemin
Zhang, Xin
[J]. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2022, 41 (05)
[46] Corporate non-financial misconduct and accounting conservatism
Yang, Yinan
Liu, Wei
[J]. ACCOUNTING AND FINANCE, 2024,
[47] Governance performance and functions of accounting information in the corporate governance
Lu Jing
[J]. Proceedings of the 2006 International Conference on Management Science & Engineering (13th), Vols 1-3, 2006, : 1679 - 1682
[48] Corporate Governance and Quality of Accounting Information
Georgescu, Iuliana
Georgescu, Mircea-Radu
Tugui, Alexandru
Betianu, Leontina
[J]. INNOVATION AND KNOWLEDGE MANAGEMENT IN TWIN TRACK ECONOMIES: CHALLENGES & SOLUTIONS, VOLS 1-3, 2009, : 1062 - +
[49] CORPORATE GOVERNANCE AND ACCOUNTING ETHICS IN NIGERIA
Bello, Ahmad
[J]. INTERNATIONAL CONFERENCE ON MANAGEMENT (ICM 2011), 2011, : 1591 - 1608
[50] Financial accounting and corporate governance: a discussion
Sloan, RG
[J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2001, 32 (1-3): : 335 - 347

← 1 2 3 4 5 →