Title:	Accounting conservatism and voluntary corporategovernance mechanisms by Australian firms
Authors:	Kamran Ahmed, Darren Henry
Keywords:	Conditional conservatism; Unconditional conservatism; Corporategovernance; Board structure; Audit committee
Issue Date:	2011
Publisher:	AFAANZ
Description:	This study examines the relationship between voluntary adoption of selected corporate governance mechanisms and accounting conservatism for a sample of firms listed on the Australian Securities Exchange (ASX) over the 11-year period prior to the promulgation of the ASX Corporate Governance Council Good Governance Principles and Best Practice Recommendations in 2003. Using four accounting and market-based accounting conservatism measures, our results provide evidence of both conditional and unconditional conservatism in accounting reporting for Australian firms.
URI:	http://196.189.45.87:8080/handle/123456789/105194
Appears in Collections:	Accounting and Finance

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