Accounting Conservatism and Earnings Quality

Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, results are inconsistent mixed, to some degree, even contradictory, which represents a gap in literature. The purpose of this provide explanations for these mixed literature by investigating effect corporate governance mechanisms, as moderator variable (which has been considered before), based Dechow Dichev model modified Jones model. Design/methodology/approach—The statistical used multivariate regression model; furthermore, technique test hypotheses panel data. Findings—The findings reveal that adopted models (Dechow Dichev) mechanisms (such board independence, large shareholders, institutional ownership) can have moderating quality. These exciting, contribute current literature, explain reasons results. Practical implications—The an important guideline firms consider impact Dichev), well Originality/value—Examining new paper. It part