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...
Guardado en:
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!
|
Ejemplares similares
-
Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange
por: Ali Rahmani, et al.
Publicado: (2011) -
EMPIRICAL STUDY OF THE INFLUENCE OF BOARD OF DIRECTORS’ FEATURE ON FIRM PERFORMANCE
por: Tariq T.Y.A., et al.
Publicado: (2021) -
Managerial Overconfidence and Accounting Conservatism
por: Manijeh Ramsheh, et al.
Publicado: (2014) -
The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE)
por: Mohammad Hossein Setayesh, et al.
Publicado: (2012) -
The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable
por: Ain Hajawiyah, et al.
Publicado: (2020)