Corporate governance mechanisms and accounting conservatism: evidence from Egypt
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: Corporate Governance: The International Journal of Business in Society
سال: 2018
ISSN: 1472-0701
DOI: 10.1108/cg-05-2017-0108