An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism
In the present study, we investigate the relationship between corporate governance and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.
An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism, International Journal of Economics, Finance and Management Sciences.
Vol. 1, No. 6,
2013, pp. 273-284.
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