The amount of literature on IR has grown over the last few years, but while particular
attention has been paid to the variables that can play a role in IR adoption, IR quality and its …

This study aims to investigate the corporate governance attributes that influence the level of
accounting conservatism in Egyptian listed firms. A sample of the 40 most active …

Purpose The paper aims to study the impact of corporate governance variables on the
adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology …

This research aims to determine the influence of the independent commissioners, audit
committee institutional ownership, firm size and leverage against the integrity of the financial …

This study is based upon constructing two models for quantifying the impact of ownership
structure upon accounting conservatism and the impact of board structure upon accounting …

Conservative accounting in Islamic banking is a crucial issue. This research aims to analyze
the influence of executive compensation, the debt covenant, political cost, the composition of …

The aim of this study is to exam the effect of corporate governance on dividend payout
policies in Malaysian banks. In particular, it aims to study the relationship between the board …

The current study aimed to investigate the effect of the characteristics of two corporate
governance mechanisms, namely, board of directors and audit committee, on the accounting …

Purpose The purpose of this paper is to identify the application of the fundamental principle
of accounting conservatism within the EU food and drink industry. Furthermore, the authors …

Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian
pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. Penelitian …