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Inside Concentrated Owners, Board Of Directors And Accounting Conservatism

  • 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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    No abstract is available for this item.

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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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    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
    Contact details of provider: Web page: http://www.internationalconference.com.my/proceeding.htm

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    3. William Brown & Haihong He & Karen Teitel, 2006. "Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 605-626.
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    6. Shleifer, Andrei & Vishny, Robert W., 1986. "Large Shareholders and Corporate Control," Scholarly Articles 3606237, Harvard University Department of Economics.
    7. Chandrasekhar Krishnamurti & Aleksandar Sěvić & Željo Šević, 2005. "Legal Environment, Firm-level Corporate Governance and Expropriation of Minority Shareholders in Asia," Economic Change and Restructuring, Springer, vol. 38(1), pages 85-111, 03.
    8. Roychowdhury, Sugata & Watts, Ross L., 2007. "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 2-31, September.
    9. Burak Güner, A. & Malmendier, Ulrike & Tate, Geoffrey, 2008. "Financial expertise of directors," Journal of Financial Economics, Elsevier, vol. 88(2), pages 323-354, May.
    10. Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003. "The World Price of Earnings Opacity," Working Papers 127185, Cornell University, Department of Applied Economics and Management.
    11. Roszaini Haniffa & Mohammad Hudaib, 2006. "Corporate Governance Structure and Performance of Malaysian Listed Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7-8), pages 1034-1062.
    12. Stephen P. Ferris & Murali Jagannathan & A. C. Pritchard, 2003. "Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments," Journal of Finance, American Finance Association, vol. 58(3), pages 1087-1112, 06.
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    16. Baddeley,Michelle C. & Barrowclough,Diana V., 2009. "Running Regressions," Cambridge Books, Cambridge University Press, number 9780521603089, Junio.
    17. Matthew A. Rutherford & Ann K. Buchholtz, 2007. "Investigating the Relationship Between Board Characteristics and Board Information," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(4), pages 576-584, 07.
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    19. Qi Chen & Thomas Hemmer & Yun Zhang, 2007. "On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 45(3), pages 541-565, 06.
    20. Francis, Jere R. & Martin, Xiumin, 2010. "Acquisition profitability and timely loss recognition," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 161-178, February.
    21. Shleifer, Andrei & Vishny, Robert W, 1997. " A Survey of Corporate Governance," Journal of Finance, American Finance Association, vol. 52(2), pages 737-83, June.
    22. 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.
    23. 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.
    24. Ray Ball & Lakshmanan Shivakumar, 2006. "The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 207-242, 05.
    25. 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.
    26. Claessens, Stijn & Djankov, Simeon & Lang, Larry H. P., 2000. "The separation of ownership and control in East Asian Corporations," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 81-112.
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    30. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
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    32. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
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    34. Juan Manuel Garcia Lara & Beatriz Garcia Osma & Fernando Penalva, 2007. "Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 727-755.
    35. Hui, Kai Wai & Matsunaga, Steve & Morse, Dale, 2009. "The impact of conservatism on management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 192-207, June.
    36. Daniel Hoechle, 2007. "Robust standard errors for panel regressions with cross-sectional dependence," Stata Journal, StataCorp LP, vol. 7(3), pages 281-312, September.
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