Akron business and economic review最新文献

筛选
英文 中文
Corporate Governance and Accounting Conservatism: Moderating role of Audit Quality and Disclosure Quality 公司治理与会计稳健性:审计质量和披露质量的调节作用
Akron business and economic review Pub Date : 2018-06-10 DOI: 10.22547/BER/10.2.6
M. Saeed, Syed Kashif Saeed
{"title":"Corporate Governance and Accounting Conservatism: Moderating role of Audit Quality and Disclosure Quality","authors":"M. Saeed, Syed Kashif Saeed","doi":"10.22547/BER/10.2.6","DOIUrl":"https://doi.org/10.22547/BER/10.2.6","url":null,"abstract":"This study investigates the moderating role of audit quality and disclosure quality on the association between corporate governance and accounting conservatism in three emerging economies of South Asia from 2009 to 2015. Complex corporate governance structures make expropriation of minority shareholders easier due to greater opportunities for controlling shareholders, thus allowing them to cloak their malpractices through accounting conservatism. We find that the level of accounting conservatism is positively associated with corporate governance stature, and higher audit quality and disclosure quality weakens this association. Our results suggest that users of financial statements should consider audit quality and disclosure quality for the evaluation of firms especially in environments where corporate governance is complex, ownership is concentrated and markets are still developing","PeriodicalId":80398,"journal":{"name":"Akron business and economic review","volume":"89 12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86496812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Comings and goings. 进进出出。
Akron business and economic review Pub Date : 1984-06-15 DOI: 10.2310/6650.2004.00615
R. Ellson, B. A. Gilley
{"title":"Comings and goings.","authors":"R. Ellson, B. A. Gilley","doi":"10.2310/6650.2004.00615","DOIUrl":"https://doi.org/10.2310/6650.2004.00615","url":null,"abstract":"\u0000 Migration trends affecting the state of South Carolina since 1970 are analyzed. The authors conclude that in-migration has accounted for 40 percent of the state's population increase and that the state is more prosperous because of this migration.\u0000","PeriodicalId":80398,"journal":{"name":"Akron business and economic review","volume":"21 1","pages":"3-7"},"PeriodicalIF":0.0,"publicationDate":"1984-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89506649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信