The Effect of Firm's Equity Ownership on Financial Reporting Conservatism " Empirical Study"
published by Damascus University
in 2011
in
and research's language is
العربية
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Abstract in English
This research aims at examining the affects of equity ownership on financial
reporting conservatism. The research is divided into tow sections, theoretical and
empirical.
References used
Ahmed, A., and Duellman, S., 2007, "Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis", Journal of Accounting and Economics, (Vol. 43), PP 411–437
Basu, S., 1997, “The Conservatism Principle and The Asymmetric Timeliness of Earnings”, Journal of Accounting &Economics, (Vol. 24), PP 3 – 37
(Capulong, M., et al. 2000, "Corporate Governance and Finance in East Asia A Study of Indonesia, Republic of Korea, Malaysia, Philippines, and Thailand: Volume One", (A Consolidated Report