The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable

This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the...

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Auteurs principaux: Ain Hajawiyah, Agus Wahyudin, Kiswanto, Sakinah, Indra Pahala
Format: article
Langue:EN
Publié: Taylor & Francis Group 2020
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Accès en ligne:https://doaj.org/article/1be616d7b689492092d5c525dd77831f
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