Do IFRS and board of directors’ independence affect accounting conservatism?
(2014)
Journal Article
Elshandidy, T., & Hassanein, A. (2014). Do IFRS and board of directors’ independence affect accounting conservatism?. Applied Financial Economics, 24(16), 1091-1102. https://doi.org/10.1080/09603107.2014.924291
This article observes separately and jointly the impact of international financial reporting standards (IFRS) and/or board of directors’ independence on accounting conservatismin FTSE 100 nonfinancial firms between 2002 and 2007. Using Givoly and... Read More about Do IFRS and board of directors’ independence affect accounting conservatism?.