The influence of internal governance mechanisms on accounting conservatism
This study empirically examines the association between the attributes of the board of directors and audit committee on accounting conservatism.Results from panel data analysis for 300 Malaysian listed firms observed from 2001 to 2007 show that boards with at least four annually audit committee meet...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/13423/1/70.pdf http://repo.uum.edu.my/13423/ http://dx.doi.org/10.1016/j.sbspro.2014.11.138 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |