Corporate Governance Attributes and Accounting Conservatism: Evidence from China

Studies in Business and Economics

Chen Fuli¹  Ryzhikova Natalia²  Birchenko Nataliia²  Pasko Oleh³ 

[1] Henan Institute of Science and Technology, China, Sumy National Agrarian University, Ukraine;Kharkiv Petro Vasylenko National Technical University of Agriculture, Ukraine;Sumy National Agrarian University, Ukraine;

关键词: china;    corporate governance;    accounting conservatism;    board structure;    ownership structure;   

DOI  :  10.2478/sbe-2021-0053

来源: DOAJ

【 摘 要 】

The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting. The findings demonstrate that significant positive association exists between board independence, board size and accounting conservatism in Chinese information technology companies. Conversely, CEO duality, management shareholding and the shareholding ratio of the largest shareholder significantly negatively correlated with accounting conservatism. To the best of the author’s knowledge, this is one of the first empirical papers revealing the evidence on the relationship between corporate governance attributes and accounting conservatism in China. Overall, the author’s findings match up with the assertion that accounting conservatism assists directors in reducing agency costs of firms.

【 授权许可】

Unknown