Corporate Governance Attributes and Accounting Conservatism: Evidence from China

Corporate Governance Attributes and Accounting Conservatism: Evidence from China

The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting. The findings demonstrate that significant positive association exists between board independence, board size and accounting...

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Bibliographic Details
Main Authors: Pasko Oleh, Chen Fuli, Birchenko Nataliia, Ryzhikova Natalia
Format: Article
Language:English
Published: Sciendo 2021-12-01
Series:Studies in Business and Economics
Subjects:
china
corporate governance
accounting conservatism
board structure
ownership structure
Online Access:https://doi.org/10.2478/sbe-2021-0053

Internet

https://doi.org/10.2478/sbe-2021-0053

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