BOARD OF DIRECTORS CHARACTERISTICS AND ACCOUNTING CONSERVATISM

dc.contributor.authorHassan, Ibrahim
dc.contributor.authorSalami, Suleiman
dc.date.accessioned2023-12-11T13:19:59Z
dc.date.available2023-12-11T13:19:59Z
dc.date.issued2013-02-03
dc.description.abstractThe 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.en_US
dc.identifier.citationRahimah, M.Y. (2011)."The effect of ownership concentration, board of directors, audit committee and ethnicity on conservative accounting".Edith Cowon University, Malaysia. Sanda .A.U, Mikailu A.S.& Garba .T (2004)."Director Shareholding, Board Size and Firm Performance of Firms in Nigerian Stock Exchange".Nigerian Journal of Accounting Research, Department of Accounting, Ahmadu Bello University, Zaria. Voll,Number 1, June2004. Sanjay Bissessur (2010). "A Framework for Conservatism and and Measurement in Financial Reporting". University of Amsterdam Shuping Chen, Xia Chen, Qiang Cheng, Amy Hutton (2009). "Accounting Conservatism and Large Shareholders".University of Texas, Austin. Wang, Z. R. (2009). "Accounting Conservatism". Victora University of Wellington. Watts, R. (2002). "Conservatism in Accounting ".Simon School of Business, University of Rochester. Wuchun, C., Chiawen, L., & Taychang, W. (2009). "What affects Accounting Conservatism: A Corporate Governance Perspective".National Taiwan University, Taiwan. Xi Li (2010)."Accounting conservatism and the cost of capitaklnternational Analysis".Z.ondor7 Business School. Young K Kwon (2005)."Accounting conservatism and managerial incentives".Manager/a/ science vol. 51 November 2005, pp. 1626-1632 Zhang, J. (2008). The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers Journal of Accounting and Economics, 45, 27-54en_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/2614
dc.language.isoenen_US
dc.publisherDepartment Of Public Administration, Nasarawa State University, Keffien_US
dc.subjectCorporate Governance, Board of Directors, Accounting Conservatismen_US
dc.titleBOARD OF DIRECTORS CHARACTERISTICS AND ACCOUNTING CONSERVATISMen_US
dc.typeArticleen_US

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