Board independence and accounting conservatism in Malaysian companies

• المؤلفون الرئيسيون: Amran, Noor Afza, Abdul Manaf, Kamarul Bahrain
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: Elsevier Ltd. 2014
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/13406/1/57.pdf; http://repo.uum.edu.my/13406/; http://dx.doi.org/10.1016/j.sbspro.2014.11.095

This paper examines the relationship between board independence and accounting conservatism among Malaysian companies in year 2000 until 2012.What triggers the researchers to carry out this study is that studies found that the implementation of Malaysian Code of Corporate Governance to Malaysian com...