Accounting conservatism and board of director characteristics: An empirical analysis

Using three different measures of conservatism, we document that (i) the percentage of inside directors is negatively related to conservatism, and (ii) the percentage of outside directors’ shareholdings is positively related to conservatism. Our results hold after controlling for industry, firm size...

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Veröffentlicht in:	Journal of accounting & economics 2007-07, Vol.43 (2), p.411-437
Hauptverfasser:	Ahmed, Anwer S., Duellman, Scott
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting conservatism Accounting standards Agency costs Board independence Board of directors Boards of directors Business ownership Character Conservatism Corporate governance Cost minimization Independence Outside directors Studies
Online-Zugang:	Volltext
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