The Impact of Audit Committee Characteristics on Accounting Conservatism: Additional evidence from Jordan
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- Englisch ausgewählt
Fr. 55.90
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
23.08.2018
Verlag
LAP LAMBERT Academic PublishingSeitenzahl
64
Maße (L/B/H)
22/15/0.5 cm
Gewicht
113 g
Sprache
Englisch
ISBN
978-3-659-64881-6
This research investigates the impact of audit committees' characteristics (audit committee size, independence, activity, financial expertise, and percentage of common stocks owned by audit committee) on improved accounting conservatism for a sample of 50 Jordanian industrial corporations listed in Amman Stock Exchange ASE during the period of 2004-2009. To achieve this goal, the study measures accounting conservatism using two methods, Book-to-Market approach and ratio of total accruals to gross profit. By using Pooled Data Regression the study found the audit committee characteristics examined are not significantly related to accounting conservatism excluding the financial experience of audit committee which we found to have a positive relationship to conservatism.
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