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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/46170

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/46170

Title:	What Affects Accounting Conservatism: A Corporate Governmance Perspective
Authors:	戚務君 Chi, Wuchun;Liu, Chiawen;Wang, Taychang
Keywords:	Conservatism;Corporate governance;Contracting
Date:	2009-06
Issue Date:	2010-10-06 11:28:51 (UTC+8)
Abstract:	This study explores the relationship between accounting conservatism and corporate governance. There are two competing perspectives about the possible relationship. One is that the demand for conservatism is greater in situations with more agency problems. Therefore, a weaker governance structure will lead to a more conservative accounting. An alternative perspective is that adequate governance results in better monitoring of management and hence will favor the implementation of conservative accounting. Using the firm-year specific C-Score developed by Khan and Watts [Khan, M., Watts, R.L., 2007. Estimation and validation of a firm-year measure of conservatism. Working Paper, Sloan School of Management, MIT, Cambridge], our empirical results indicate that firms with weaker governance structures tend to be more conservative. These findings are consistent with the view that conservatism is a substitute for other corporate governance mechanisms.
Relation:	Journal of Contemporary Accounting & Economics, 5(1), 47-59
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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