articleJournal of Accounting and EconomicsFeb 7, 2007Closed access

Accounting conservatism and board of director characteristics: An empirical analysis

ASAnwer S. AhmedSDScott Duellman

Binghamton University

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Abstract

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766
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51.81
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100%
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73
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Authors

2

Topics & keywords

Topics
Keywords
  • Conservatism
  • Unobservable
  • Accounting
  • Leverage (statistics)
  • Business
  • Agency cost
  • Principal–agent problem
  • Agency (philosophy)
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