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Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey

Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey

Ahmet Özcan
Copyright: © 2021 |Pages: 12
ISBN13: 9781799875963|ISBN10: 1799875962|ISBN13 Softcover: 9781799875970|EISBN13: 9781799875987
DOI: 10.4018/978-1-7998-7596-3.ch014
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MLA

Özcan, Ahmet. "Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey." Comparative Research on Earnings Management, Corporate Governance, and Economic Value, edited by Elisabete S. Vieira, et al., IGI Global, 2021, pp. 284-295. https://doi.org/10.4018/978-1-7998-7596-3.ch014

APA

Özcan, A. (2021). Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey. In E. Vieira, M. Madaleno, & G. Azevedo (Eds.), Comparative Research on Earnings Management, Corporate Governance, and Economic Value (pp. 284-295). IGI Global. https://doi.org/10.4018/978-1-7998-7596-3.ch014

Chicago

Özcan, Ahmet. "Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey." In Comparative Research on Earnings Management, Corporate Governance, and Economic Value, edited by Elisabete S. Vieira, Mara Madaleno, and Graça Azevedo, 284-295. Hershey, PA: IGI Global, 2021. https://doi.org/10.4018/978-1-7998-7596-3.ch014

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Abstract

In this chapter, the impacts of corporate governance mechanisms on accounting conservatism are examined by using a sample that includes 85 non-financial firms quoted in Borsa Istanbul during the years of 2013 to 2018. The results of empirical analysis indicate that board size, board independency, institutional ownership, and firm size are positively related with accounting conservatism. However, leverage is negatively related with accounting conservatism, while there is no statistically significant association between CEO duality and accounting conservatism. This chapter contributes to limited literature on the association between accounting conservatism practices and corporate governance in the emerging market.

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