Corporate governance report compliance rate and accounting conservatism: New evidence from Korea

Corporate governance report compliance rate and accounting conservatism: New evidence from Korea

This study investigates the relationship between the corporate governance report (CGR) compliance rate and a company’s accounting conservatism, utilizing the CGR compliance rate as a novel method to evaluate the effectiveness of corporate governance practices. Given the challenges of applying global...

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Bibliographic Details
Main Authors: Hyoung Seok Choo, Sun-ae Cho, Jeongeun Emilia Lee
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2024-01-01
Series:Investment Management & Financial Innovations
Subjects:
accounting conservatism
compliance
corporate governance
investors protection
losses recognition
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19588/IMFI_2024_01_Choo.pdf

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