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What affects accounting conservatism: A corporate governance perspective · Study

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ArticleWhat affects accounting conservatism: A corporate governance perspective

Wuchun Chi2009

Article2009

What affects accounting conservatism: A corporate governance perspective

Wuchun Chi · Chiawen Liu · Taychang Wang

108 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1983Separation of Ownership and Control 1999Corporate Ownership Around the World 2000Investor protection and corporate governance 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1990Additional evidence on equity ownership and corporate value 2002Investor Protection and Corporate Valuation 1997The conservatism principle and the asymmetric timeliness of earnings1

Cited by

2018Conditional conservatism and labor investment efficiency 2011Accounting conservatism and voluntary corporate governance mechanisms by Australian firms 2010Are corporate governance attributes associated with accounting conservatism?2018Faktor-faktor yang mempengaruhi konservatisme akuntansi 2022Accounting Conservatism and Earnings Quality 2010Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders

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Year2009

Typearticle

Published2009-06-01

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations108

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2009.06.001

openalex_workW2069209529

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2015Corporate Board Attributes And Conditional Accounting Conservatism: Evidence From French Firms

2012The Effect of Corporate Governance, Corporate Financing Decision and Ownership Structure on Firm Performance: A Panel Data Approach from Tehran Stock Exchange