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dc.contributor.authorElshandidy, Tamer*
dc.contributor.authorHassinen, A.*
dc.date.accessioned2017-08-15T15:25:59Z
dc.date.available2017-08-15T15:25:59Z
dc.date.issued2014
dc.identifier.citationElshandidy T and Hassinen A (2014) Do IFRS and board of directors’ independence affect accounting conservatism? Applied Financial Economics. 24(16): 1091-1102.en_US
dc.identifier.urihttp://hdl.handle.net/10454/12864
dc.descriptionnoen_US
dc.description.abstractThis 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.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttp://dx.doi.org/10.1080/09603107.2014.924291en_US
dc.subjectBoard of directors’ independence; Corporate governance; Accounting; Conservatism; IFRSen_US
dc.titleDo IFRS and board of directors’ independence affect accounting conservatism?en_US
dc.status.refereedyesen_US
dc.date.application2014-06-03
dc.typeArticleen_US
dc.type.versionNo full-text in the repositoryen_US


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