Association between Board Characteristics and Accounting Conservatism: empirical evidence from Malaysia
This paper examines the association between board characteristics and accounting conservatism using a sample of 716 Malaysian listed firms for the year 2008. I use five board characteristics, namely the percentage of inside directors, CEO/Chairman separation, board size, board meetings and manageria...
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| Format: | Others |
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Auckland University of Technology,
2010-04-19T21:08:48Z.
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| Online Access: | Get fulltext |