scholarly journals Audit committee characteristics and accounting conservatism: An empirical investigation

2022 ◽  
Vol 3 (1) ◽  
pp. 1-35
Author(s):  
نسرین الملیح
Keyword(s):  
Audit Committee ◽  
Empirical Investigation ◽  
Accounting Conservatism

scholarly journals Determinants of the extent of forward looking information: Evidence from UK before financial crisis

2016 ◽  
Vol 13 (3) ◽  
pp. 17-32
Author(s):  
Suzan Abed ◽  
Basil Al-Najjar
Keyword(s):  
Information Asymmetry ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Empirical Investigation ◽  
Growth Opportunities ◽  
Cross Listing ◽  
Corporate Size ◽  
The Uk ◽  
Financial Firm ◽  
Forward Looking

The study aims to propose a multi-theoretical framework based on information asymmetry and institutional theories by focusing on the OFR regulation changing period from 2004-2006. We carry out an empirical investigation to detect the extent of forward-looking information for a sample of 690 UK non-financial firm-year observations which are drawn from the top 500 UK. We show that the extent of voluntary disclosure of Forward Looking (FL) information is positively and significantly associated with growth opportunities, leadership, audit committee, competition rate, corporate size, and cross-listing. However, the extent of FL information is negatively and significantly associated with blockholders. This paper applies a multi-theoretical lens based on information asymmetry and institutional theories are employed in order to identify potential new determinants of voluntary disclosure in regards to forward-looking information in the UK context.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY

2020 ◽  
Vol 7 (2) ◽  
pp. 161-174
Author(s):  
Henryanto Wijaya
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Least Square ◽  
Board Independence ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
The Impact

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.

scholarly journals The effect of good corporate governance mechanism and leverage on the level of accounting conservatism

2017 ◽  
Vol 6 (1) ◽  
pp. 67
Author(s):  
Habiba Habiba
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Comprehensive Income ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

Accounting conservatism is a condition where a company acknowledges the debts and costs more quickly, but on the other hand, the company acknowledges the income and assets more slowly. Some factors that can affect the accounting conservatism are stan-dards changes, corporate governance, and so forth. The purpose of this study is to analyze the effect occurring on the variable of accounting conservatism when using comprehensive income and income for the current year in manufacturing companies listed on the Indonesian Stock Exchange in 2012 and 2013. The variables studied are institutional ownership, managerial ownership, the existence of audit committee, the number of audit committee meetings, and leverage. The statistical method used in this study is multiple regression analysis. The results of this study indicate that institu-tional ownership, managerial ownership, and the number of audit committee meetings do not have significant effect on accounting conservatism when using comprehensive income and income for the current year, but the variables of the existence of audit committee and leverage have significant effect on accounting conservatism when using comprehensive income and income for current the year.

scholarly journals Audit Committee Characteristics and Accounting Conservatism: Does the Power of People Matter?

2020 ◽  
Author(s):  
Dina El Mahdy ◽  
Asmaa AbdelRahman ◽  
Rasha ElBolok ◽  
Abd Elfattah Khalil
Keyword(s):  
Audit Committee ◽  
Accounting Conservatism

scholarly journals FEMALES IN GOVERNANCE AND CORPORATE TAX AVOIDANCE: THE MODERATING EFFECT OF ACCOUNTING CONSERVATISM

2020 ◽  
Vol 24 ◽  
Author(s):  
Salami Suleiman
Keyword(s):  
Audit Committee ◽  
Tax Avoidance ◽  
Accounting Conservatism ◽  
Corporate Tax ◽  
Bottom Line ◽  
Positive Effects ◽  
Female Directors ◽  
Ex Post ◽  
Academic Researchers

High cash outflow in the form of corporate taxes reduces the corporate firms’ liquidity, available funds for re-investment and growth opportunities. Corporate firms’ attention is therefore geared towards ensuring minimum tax liability. The purpose of this study is to examine the effect of females’ presence in the governance on corporate tax avoidance, moderating for the role of accounting conservatism. The study is based on the companies listed on the Nigerian Stock Exchange and utilised the ex-post factor research design. The panel corrected standard regressions was employed to test the hypothesis. Female CEO, percentage of female directors and presence of female in the audit committee have significant positive effects on tax avoidance. The moderating for accounting conservatism, the percentage of female directors on the board and female director presence in the audit committee remains significant. The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering whether females’ presence in the governance affect tax avoidance and the moderating role accounting conservatism. For investors, it shows that women in the boardroom can improve the bottom line financial performance through tax reduction strategies.This study extends the existing literature by examining the mediating role of accounting conservatism on the relationship between females in governance and tax avoidance in the Nigerian context.

scholarly journals Director Connectedness: Monitoring Efficacy and Career Prospects

2018 ◽  
Vol 53 (1) ◽  
pp. 65-108 ◽  
Author(s):  
Vincent J. Intintoli ◽  
Kathleen M. Kahle ◽  
Wanli Zhao
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Reporting Quality ◽  
Accounting Conservatism ◽  
Financial Reporting Quality ◽  
Self Selection ◽  
Positive Effect

We examine a specific channel through which director connectedness may improve monitoring: financial reporting quality. We find that the connectedness of independent, non-co-opted audit committee members has a positive effect on financial reporting quality and accounting conservatism. The effect is not significant for non-audit committee or co-opted audit committee members. Our results are robust to tests designed to mitigate self-selection. Consistent with connected directors being valuable, the market reacts more negatively to the deaths of highly connected directors than to the deaths of less connected directors. Better connected directors also have better career prospects, suggesting they have greater incentives to monitor.

scholarly journals Revisiting conditional accounting conservatism in state-controlled firms

2017 ◽  
Vol 25 (4) ◽  
pp. 486-501 ◽  
Author(s):  
Wilson Li ◽  
Tina He ◽  
Andrew Marshall ◽  
Gordon Tang
Keyword(s):  
Empirical Investigation ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Control Rights ◽  
Content Type ◽  
Leverage Ratio ◽  
Dividend Payments ◽  
Conditional Conservatism ◽  
The Government ◽  
High Control

Purpose The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms. Design/methodology/approach This study presents empirical investigation of firms listed on Hong Kong Stock Exchange from 1997 to 2013. Findings The first finding is the extent of conditional conservatism in state-controlled firms increases when the leverage ratio decreases. It is also found that the high control rights held by the government in state-controlled firms are associated with high conditional conservatism. In addition, further analyses document the an offsetting effect between high control rights and firm leverage; a reinforcing effect between high control rights and year of incorporation after 1992; and a substituting effect between high control rights and dividend payments. Originality/value These findings suggest that the demand from equity shareholders, in addition to the debt demand, can be an important determinant of conditional conservatism and examination of these differing sources of demand can enhance the understanding on accounting conservatism in state-controlled firms.

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