Does corporate governance affect accounting conservatism? Empirical evidence in the French context

Authors

  • Anis Jarboui

    ISAAS Higher Institute of Business Administration Sfax university

How to Cite

Jarboui, A. (2013). Does corporate governance affect accounting conservatism? Empirical evidence in the French context. International Journal of Accounting and Economics Studies, 1(3), 100-110. https://doi.org/10.14419/ijaes.v1i3.1218

Received date: August 16, 2013

Accepted date: August 31, 2013

Published date: October 5, 2013

DOI:

https://doi.org/10.14419/ijaes.v1i3.1218

Abstract

In the present study, we investigate the relationship between corporate governance (Boards of directors, Ownership) and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.

 

Author Biography

  • Anis Jarboui, ISAAS Higher Institute of Business Administration Sfax university

    Anis JARBOUI

    Associated Professor

    Higher Institute of Business Administration, ISAAS,

    B.P. n° 1013 - 3018 Sfax, Tunisia

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How to Cite

Jarboui, A. (2013). Does corporate governance affect accounting conservatism? Empirical evidence in the French context. International Journal of Accounting and Economics Studies, 1(3), 100-110. https://doi.org/10.14419/ijaes.v1i3.1218

Received date: August 16, 2013

Accepted date: August 31, 2013

Published date: October 5, 2013