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.

This study evaluated the relationship between market-to-book ratio and Tobin’s Q and accounting conservatism. An important factor in adopting conservative approaches is the increased competitive pressures. Nevertheless, conservative approach reduces expectations of future performance of the businesses. This study used the data from companies listed in TSE during 2008 to 2013. Basu’s model was u...

The principle of conservatism is the prudence against an uncertain situation to avoid excessive optimism from management and company owners. Consequently, if there a condition that likely cause loss, expense or debt, cost debt must be recognized immediately. variables used in this study include Institutional Ownership, Managerial Leverage, Profitability Accounting Conservatism. This research qu...