Browsing by Author "Salami, Suleiman"

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    BOARD OF DIRECTORS CHARACTERISTICS AND ACCOUNTING CONSERVATISM
    (Department Of Public Administration, Nasarawa State University, Keffi, 2013-02-03) Hassan, Ibrahim; Salami, Suleiman
    The separation of ownership from management and the existence of creditors results in information asymmetry among stakeholders to the firm. Management may pursue interest different from that of other stakeholders; hence, the demand for conservative reporting. This study examines the effects of board of directors' characteristics On Accounting Conservatism In The Nigerian Food And Beverages Sector.