| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 戚務君 | zh_TW |
| dc.creator (作者) | Chi, Wuchun ; Liu, Chiawen ; Wang, Taychang | en_US |
| dc.date (日期) | 2009.07 | en_US |
| dc.date.accessioned | 3-Nov-2014 17:15:18 (UTC+8) | - |
| dc.date.available | 3-Nov-2014 17:15:18 (UTC+8) | - |
| dc.date.issued (上傳時間) | 3-Nov-2014 17:15:18 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/71063 | - |
| dc.description.abstract (摘要) | This study explores the relationship between accounting conservatism and corporate governance. There are two competing perspectives about the possible relationship. One is that the demand for conservatism is greater in situations with more agency problems. Therefore, a weaker governance structure will lead to a more conservative accounting. An alternative perspective is that adequate governance results in better monitoring of management and hence will favor the implementation of conservative accounting. Using the firm-year specific C-Score developed by Khan and Watts [Khan, M., Watts, R.L., 2007. Estimation and validation of a firm-year measure of conservatism. Working Paper, Sloan School of Management, MIT, Cambridge], our empirical results indicate that firms with weaker governance structures tend to be more conservative. These findings are consistent with the view that conservatism is a substitute for other corporate governance mechanisms. | en_US |
| dc.format.extent | 216785 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Journal of Contemporary Accounting & Economics, 5(1), 47-59 | en_US |
| dc.title (題名) | What affects accounting conservatism: A corporate governance perspective | en_US |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1016/j.jcae.2009.06.001 | en_US |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1016/j.jcae.2009.06.001 | en_US |
