Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has a low influence over the functioning of the board of directors show a greater degree of accounting conservatism. We measure the influence of the CEO over the board of directors using two aggregate indexes combining six (eight) characteristics of the functioning of the board of directors and its monitoring committees: board size, proportion of non-executive directors, proportion of independent directors, whether the chairman of the board is an executive director, the number of board meetings, and the existence of an audit committee, a nomination/remuneration committee and an executive committee. We define conservatism as the asymmetric recogn...
Conservatism is potentially useful in corporate governance for at least three reasons. First, conser...
Analytical literature presents ambiguous views on how conditional conservatism impacts earnings mana...
This paper analyses accounting related to corporate governance and is organized as follows. The firs...
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has...
We investigate the relationship between corporate board of directors’ attributes and conditional acc...
In this paper we investigate the relationship between boards of directors’ attributes and conditiona...
We predict that firms with stronger corporate governance will exhibit a higher degree of accounting ...
This paper examines the association between board characteristics and accounting conservatism using ...
We investigate the relationship between corporate board of directors’ attributes and conditional acc...
We predict that firms with stronger corporate governance will exhibit a higher degree of accounting ...
This paper investigates the impact of corporate board of directors’ (supervisory) attributes on cond...
This study empirically examines the association between the attributes of the board of directors and...
One of the determinants of conservatism is the characteristics of the board of directors. Several st...
AbstractThis study empirically examines the association between the attributes of the board of direc...
This study seeks to examine the influence of board skill, multiple directorships (BSHIP), and tenure...
Conservatism is potentially useful in corporate governance for at least three reasons. First, conser...
Analytical literature presents ambiguous views on how conditional conservatism impacts earnings mana...
This paper analyses accounting related to corporate governance and is organized as follows. The firs...
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has...
We investigate the relationship between corporate board of directors’ attributes and conditional acc...
In this paper we investigate the relationship between boards of directors’ attributes and conditiona...
We predict that firms with stronger corporate governance will exhibit a higher degree of accounting ...
This paper examines the association between board characteristics and accounting conservatism using ...
We investigate the relationship between corporate board of directors’ attributes and conditional acc...
We predict that firms with stronger corporate governance will exhibit a higher degree of accounting ...
This paper investigates the impact of corporate board of directors’ (supervisory) attributes on cond...
This study empirically examines the association between the attributes of the board of directors and...
One of the determinants of conservatism is the characteristics of the board of directors. Several st...
AbstractThis study empirically examines the association between the attributes of the board of direc...
This study seeks to examine the influence of board skill, multiple directorships (BSHIP), and tenure...
Conservatism is potentially useful in corporate governance for at least three reasons. First, conser...
Analytical literature presents ambiguous views on how conditional conservatism impacts earnings mana...
This paper analyses accounting related to corporate governance and is organized as follows. The firs...