Accounting conservatism and corporate governance
نویسندگان
چکیده
منابع مشابه
Corporate Governance, Accounting Conservatism, and Manipulation
Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...
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ژورنال
عنوان ژورنال: Review of Accounting Studies
سال: 2007
ISSN: 1380-6653,1573-7136
DOI: 10.1007/s11142-007-9060-1