کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1111454 | 1488395 | 2014 | 7 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The Influence of Internal Governance Mechanisms on Accounting Conservatism
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موضوعات مرتبط
علوم انسانی و اجتماعی
علوم انسانی و هنر
هنر و علوم انسانی (عمومی)
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چکیده انگلیسی
This study empirically examines the association between the attributes of the board of directors and audit committee on accounting conservatism. Results from panel data analysis for 300 Malaysian listed firms observed from 2001 to 2007 show that boards with at least four annually audit committee meetings and higher proportion of independent directors and financial expertise, are faster in recognising bad news into earnings relative to the good news. In addition, it is proven that both independent directors and financial expertise in audit committee nor the board size and CEO duality are associated with conservatism.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 164, 31 December 2014, Pages 501-507
Journal: Procedia - Social and Behavioral Sciences - Volume 164, 31 December 2014, Pages 501-507