An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism

Anis JARBOUI

doi:doi:10.11648/j.ijefm.20130106.13

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An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism

Anis JARBOUI

Published in International Journal of Economics, Finance and Management Sciences (Volume 1, Issue 6)

Received: 18 August 2013 Accepted: Published: 20 October 2013

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Abstract

In the present study, we investigate the relationship between corporate governance and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.

Published in	International Journal of Economics, Finance and Management Sciences (Volume 1, Issue 6)
DOI	10.11648/j.ijefm.20130106.13
Page(s)	273-284
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Board of Directors, Corporate Governance, Accounting Conservatism

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Anis JARBOUI. (2013). An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism. International Journal of Economics, Finance and Management Sciences, 1(6), 273-284. https://doi.org/10.11648/j.ijefm.20130106.13

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ACS Style

Anis JARBOUI. An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism. Int. J. Econ. Finance Manag. Sci. 2013, 1(6), 273-284. doi: 10.11648/j.ijefm.20130106.13

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AMA Style

Anis JARBOUI. An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism. Int J Econ Finance Manag Sci. 2013;1(6):273-284. doi: 10.11648/j.ijefm.20130106.13

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@article{10.11648/j.ijefm.20130106.13,
  author = {Anis JARBOUI},
  title = {An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {1},
  number = {6},
  pages = {273-284},
  doi = {10.11648/j.ijefm.20130106.13},
  url = {https://doi.org/10.11648/j.ijefm.20130106.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20130106.13},
  abstract = {In the present study, we investigate the relationship between corporate governance and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.},
 year = {2013}
}

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TY  - JOUR
T1  - An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism
AU  - Anis JARBOUI
Y1  - 2013/10/20
PY  - 2013
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DO  - 10.11648/j.ijefm.20130106.13
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 273
EP  - 284
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20130106.13
AB  - In the present study, we investigate the relationship between corporate governance and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.
VL  - 1
IS  - 6
ER  -

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Author Information

Anis JARBOUI

Higher Institute of Business Administration, ISAAS, B.P n° 1013 - 3018 Sfax, Tunisia

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Anis JARBOUI. (2013). An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism. International Journal of Economics, Finance and Management Sciences, 1(6), 273-284. https://doi.org/10.11648/j.ijefm.20130106.13

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ACS Style

Anis JARBOUI. An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism. Int. J. Econ. Finance Manag. Sci. 2013, 1(6), 273-284. doi: 10.11648/j.ijefm.20130106.13

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AMA Style

Anis JARBOUI. An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism. Int J Econ Finance Manag Sci. 2013;1(6):273-284. doi: 10.11648/j.ijefm.20130106.13

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@article{10.11648/j.ijefm.20130106.13,
  author = {Anis JARBOUI},
  title = {An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {1},
  number = {6},
  pages = {273-284},
  doi = {10.11648/j.ijefm.20130106.13},
  url = {https://doi.org/10.11648/j.ijefm.20130106.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20130106.13},
  abstract = {In the present study, we investigate the relationship between corporate governance and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.},
 year = {2013}
}

Copy | Download

TY  - JOUR
T1  - An Empirical Examination of the Relationship between Board of Director Composition, Ownership Structure and Accounting Conservatism
AU  - Anis JARBOUI
Y1  - 2013/10/20
PY  - 2013
N1  - https://doi.org/10.11648/j.ijefm.20130106.13
DO  - 10.11648/j.ijefm.20130106.13
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 273
EP  - 284
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20130106.13
AB  - In the present study, we investigate the relationship between corporate governance and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.
VL  - 1
IS  - 6
ER  -

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