An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism
International Journal of Economics, Finance and Management Sciences
Volume 1, Issue 6, December 2013, Pages: 273-284
Received: Aug. 18, 2013; Published: Oct. 20, 2013
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Anis JARBOUI, Higher Institute of Business Administration, ISAAS, B.P n° 1013 - 3018 Sfax, Tunisia
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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.
Board of Directors, Corporate Governance, Accounting Conservatism
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Anis JARBOUI, 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. doi: 10.11648/j.ijefm.20130106.13
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