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Inside Concentrated Owners, Board Of Directors And Accounting Conservatism

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Author Info

  • Rahimah Mohamed Yunos Author_Email: rahim221@johor.uitm.edu.my

    (Faculty of Accountancy, Universiti Teknologi MARA, Malaysia)

  • Malcolm Smith

    (Faculty of Business and Law, Edith Cowan University, Australia)

  • Zubaidah Ismail

    (Faculty of Business and Law, Edith Cowan University, Australia)

  • Syahrul Ahmar Ahmad

    (Faculty of Accountancy, Universiti Teknologi MARA, Malaysia)

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    Abstract

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    File URL: http://www.internationalconference.com.my/proceeding/asbes2011_proceeding/053_178_ASBES2011_Proceeding_PG0954_0971.pdf
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    Bibliographic Info

    Paper provided by Conference Master Resources in its series Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding with number 2011-053-178.

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    Date of creation: Oct 2011
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    Publication status: Published in ASBES 2011 Proceeding, Oct 2011
    Handle: RePEc:cms:1asb11:2011-053-178

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    Web page: http://www.internationalconference.com.my/proceeding.htm

    Related research

    Keywords: Concentrated ownership; board of directors; conservatism;

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    References

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    19. Givoly, Dan & Hayn, Carla, 2000. "The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 287-320, June.
    20. Jay Dahya & Orlin Dimitrov & John J. McConnell, 2009. "Does Board Independence Matter in Companies with a Controlling Shareholder?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 21(1), pages 67-78.
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    34. Fan, Joseph P. H. & Wong, T. J., 2002. "Corporate ownership structure and the informativeness of accounting earnings in East Asia," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 401-425, August.
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