PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY
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: Jurnal Bina Akuntansi
سال: 2020
ISSN: 2656-9515,2338-1132
DOI: 10.52859/jba.v7i2.83