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    Do IFRS and board of directors’ independence affect accounting conservatism?

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    Publication date
    2014
    Author
    Elshandidy, Tamer
    Hassinen, A.
    Keyword
    Board of directors’ independence; Corporate governance; Accounting; Conservatism; IFRS
    Peer-Reviewed
    yes
    
    Metadata
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    Abstract
    This article observes separately and jointly the impact of international financial reporting standards (IFRS) and/or board of directors’ independence on accounting conservatism in FTSE 100 nonfinancial firms between 2002 and 2007. Using Givoly and Hayn’s (2000) accrual-based measure of accounting conservatism, we found a reduction in conservatism after the mandatory adoption of IFRS, and, also, that board of directors’ independence improved accounting conservatism. Moreover, IFRS and board of directors’ independence had a complementary impact on accounting conservatism since the role of independent directors was not observable prior to the mandatory adoption of IFRS. Our results suggest that, after the mandatory adoption of IFRS, independent directors are likely to put significantly more pressure on the management to practice more accounting conservatism.
    URI
    http://hdl.handle.net/10454/12864
    Version
    No full-text in the repository
    Citation
    Elshandidy T and Hassinen A (2014) Do IFRS and board of directors’ independence affect accounting conservatism? Applied Financial Economics. 24(16): 1091-1102.
    Link to publisher’s version
    http://dx.doi.org/10.1080/09603107.2014.924291
    Type
    Article
    Collections
    Management and Law Publications

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