This article is based on my PhD thesis completed at the University of New South Wales. I am grateful to Steve Taylor, my supervisor and also Graeme Harrison for constructive feedback. The article has also benefitted from comments by Neil Fargher, Colin Ferguson, Keitha Dunston, Ray DaSilva Rosa, Jason Mitchell, Ed Watts, an anonymous reviewer, Robert Faff (the editor) and research seminar participants at the 2007 University of Technology Sydney Accounting Research Summer School, Macquarie University and the University of New South Wales. I am also grateful to Andrew Ferguson for providing some of the governance data. I acknowledge financial support from the Accounting and Finance Department at Macquarie University and the contributions of the Securities Industry Research Centre of Asia-Pacific (SIRCA) on behalf of ASX and Aspect Financial for providing financial statement data.
Are corporate governance attributes associated with accounting conservatism?
Article first published online: 8 NOV 2010
© 2010 The Author. Accounting and Finance © 2010 AFAANZ
Accounting & Finance
Volume 51, Issue 4, pages 1007–1030, December 2011
How to Cite
Lim, R. (2011), Are corporate governance attributes associated with accounting conservatism?. Accounting & Finance, 51: 1007–1030. doi: 10.1111/j.1467-629X.2010.00390.x
- Issue published online: 1 NOV 2011
- Article first published online: 8 NOV 2010
- Received 25 February 2010; accepted 1 September 2010 by Robert Faff (Editor).
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