The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey

• 第一著者: Mohammed, Nishtiman Hashim
• フォーマット: 学位論文
• 言語: English; English; English; English
• 出版事項: 2020
• 主題: HD58.7 Organizational Behavior.; HF5601-5689 Accounting; HF5001-6182 Business; HF5667 Professional Ethics. Auditors.
• オンライン･アクセス: https://etd.uum.edu.my/9521/1/permission%20to%20deposit-901230.pdf; https://etd.uum.edu.my/9521/2/s901230_01.pdf; https://etd.uum.edu.my/9521/3/s901230_02.pdf; https://etd.uum.edu.my/9521/4/s901230_references.docx; https://etd.uum.edu.my/9521/

The combination of corporate governance mechanisms, dual-class shares and business group attributes play a significant role on the level of adopting accounting conservatism. The objective of this study is to investigate the influence of corporate governance mechanisms (board of directors 'chara...