Relationship between corporate governance mechanisms and Conservatism
Strong corporate governance structure results in better monitoring of management, timely accounting information, and increasing speed of bad news recognition in order to inform the board and taking needed action (Garcia et al, 2005). On the other hand, conservatism creates a system that prevents the...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2012-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1242_22d17c048d01dad108b2f5717933f1bb.pdf |