Board monitoring efficiency and the value of conservative accounting
نویسندگان
چکیده
منابع مشابه
Affiliated bankers on board and conservative accounting
We examine the tradeoff between having affiliated bankers on board and conservative accounting for mitigating debtholder-shareholder conflicts. We argue that affiliated bankers on board provide lenders with private information and control rights, thereby lowering debtcontracting demand for conservatism in public financial reports. We find that firms with affiliated bankers on board have lower c...
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Investigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information
The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced....
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ژورنال
عنوان ژورنال: Journal of Management and Governance
سال: 2020
ISSN: 1385-3457,1572-963X
DOI: 10.1007/s10997-020-09524-y