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Corporate governance and accounting conservatism: the moderating role of family ownership


Mohammed, Nishtiman H. and Ku Ismail, Ku Nor Izah and Amran, Noor Afza (2019) Corporate governance and accounting conservatism: the moderating role of family ownership. International Business and Accounting Research Journal, 3 (2). pp. 119-123. ISSN 2550-0368

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Abstract

This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders.

Item Type: Article
Uncontrolled Keywords: Corporate Governance; Accounting Conservatism; Family Ownership
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 11 Sep 2019 06:22
Last Modified: 11 Sep 2019 06:22
URI: http://repo.uum.edu.my/id/eprint/26392

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