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...
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| Main Authors: | , , |
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| Format: | article |
| Language: | EN |
| Published: |
Ikatan Akuntan Indonesia
2021
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| Subjects: | |
| Online Access: | https://doaj.org/article/3acc527fd07144f1915dd0d37ef4d045 |
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