Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism

One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study ai...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Ni Wayan Rustiarini, Agus Wahyudi Salasa Gama, Desak Nyoman Sri Werastuti
Formato: article
Lenguaje:EN
Publicado: Ikatan Akuntan Indonesia 2021
Materias:
Acceso en línea:https://doaj.org/article/3acc527fd07144f1915dd0d37ef4d045
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!