The Effect of Capital Structure, Shareholders and Major of the Company on the Conservative Practices in Companies
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References listed on IDEAS
- Ahmed, Anwer S. & Duellman, Scott, 2007. "Accounting conservatism and board of director characteristics: An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 411-437, July.
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- repec:eco:journ1:2017-02-80 is not listed on IDEAS
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KeywordsConservatism; capital structure; ownership concentration; institutional ownership; firm size;
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