IDEAS home Printed from https://ideas.repec.org/a/blg/journl/v16y2021i3p173-189.html
   My bibliography  Save this article

Corporate Governance Attributes And Accounting Conservatism: Evidence From China

Author

Listed:
  • PASKO Oleh

    (Sumy National Agrarian University, Ukraine)

  • CHEN Fuli

    (Henan Institute of Science and Technology, China and Sumy National Agrarian University, Ukraine)

  • BIRCHENKO Nataliia

    (Kharkiv Petro Vasylenko National Technical University of Agriculture, Ukraine)

  • RYZHIKOVA Natalia

    (Kharkiv Petro Vasylenko National Technical University of Agriculture, Ukraine)

Abstract

The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting. The findings demonstrate that significant positive association exists between board independence, board size and accounting conservatism in Chinese information technology companies. Conversely, CEO duality, management shareholding and the shareholding ratio of the largest shareholder significantly negatively correlated with accounting conservatism. To the best of the author’s knowledge, this is one of the first empirical papers revealing the evidence on the relationship between corporate governance attributes and accounting conservatism in China. Overall, the author’s findings match up with the assertion that accounting conservatism assists directors in reducing agency costs of firms.

Suggested Citation

  • PASKO Oleh & CHEN Fuli & BIRCHENKO Nataliia & RYZHIKOVA Natalia, 2021. "Corporate Governance Attributes And Accounting Conservatism: Evidence From China," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 16(3), pages 173-189, December.
    • Handle: RePEc:blg:journl:v:16:y:2021:i:3:p:173-189
    as

    Download full text from publisher

    File URL: http://magazines.ulbsibiu.ro/eccsf/RePEc/blg/journl/16313pasko.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:journl:v:16:y:2021:i:3:p:173-189. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mihaela Herciu (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.