BOARD OF DIRECTORS CHARACTERISTICS AND ACCOUNTING CONSERVATISM
Date
2013-02-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Department Of Public Administration, Nasarawa State University, Keffi
Abstract
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.
Description
Keywords
Corporate Governance, Board of Directors, Accounting Conservatism
Citation
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