For a sample of 26 non-financial listed Portuguese firms-year from 2002 to 2016, this study extends previous research by empirically examining how board structure affects the magnitude accounting conservatism for companies in Portugal. Mainly, we focus on main characteristics that are highlighted Securities Market Supervisory Authority’s recommendations: size, composition, board’s monitoring co...

Purpose:This study examines the moderating impact of corporate governance quality on relation between CEO bonus compensation and accounting conservatism.