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192.168.6.56/handle/123456789/105194
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kamran Ahmed, Darren Henry | - |
dc.date.accessioned | 2020-02-10T06:20:08Z | - |
dc.date.accessioned | 2020-05-15T23:01:46Z | - |
dc.date.available | 2020-02-10T06:20:08Z | - |
dc.date.available | 2020-05-15T23:01:46Z | - |
dc.date.issued | 2011 | - |
dc.identifier.uri | http://196.189.45.87:8080/handle/123456789/105194 | - |
dc.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. | en_US |
dc.language | English | en_US |
dc.language.iso | en | en_US |
dc.publisher | AFAANZ | - |
dc.subject | Conditional conservatism; Unconditional conservatism; Corporategovernance; Board structure; Audit committee | en_US |
dc.title | Accounting conservatism and voluntary corporategovernance mechanisms by Australian firms | en_US |
dc.type | Article | en_US |
Appears in Collections: | Accounting and Finance |
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