The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations

The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations

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 conservatism for the industrial enterprises registered with the Amman Stock Exchange ASE from 2011 to 2020. Moreover, the...

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Bibliographic Details
Main Authors: Khaled Eriej Aburisheh, Ahmad Abdelrahim Dahiyat, Walid Omar Owais, Ayman Mohammad Al Shanti, Laith Akram AlQudah
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
board structure
ownership structure
industrial corporations
accounting conservatism
Jordan
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2112819

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2112819

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