Cover Image

Corporate governance and accounting conservatism: the moderating role of family ownership

This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board...

Full description

Saved in:
Bibliographic Details
Main Authors: Mohammed, Nishtiman Hashim, Ku Ismail, Ku Nor Izah, Amran, Noor Afza
Format: Article
Language:English
Published: 2019
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/26289/1/FABA%201%201%202019%2073%2077.pdf
http://repo.uum.edu.my/26289/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.26289
record_format eprints
spelling my.uum.repo.262892019-08-06T08:25:36Z http://repo.uum.edu.my/26289/ Corporate governance and accounting conservatism: the moderating role of family ownership Mohammed, Nishtiman Hashim Ku Ismail, Ku Nor Izah Amran, Noor Afza HF5601 Accounting This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders. 2019 Article PeerReviewed application/pdf en http://repo.uum.edu.my/26289/1/FABA%201%201%202019%2073%2077.pdf Mohammed, Nishtiman Hashim and Ku Ismail, Ku Nor Izah and Amran, Noor Afza (2019) Corporate governance and accounting conservatism: the moderating role of family ownership. Finance, Accounting and Business Analysis, 1 (1). pp. 73-77.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Mohammed, Nishtiman Hashim
Ku Ismail, Ku Nor Izah
Amran, Noor Afza
Corporate governance and accounting conservatism: the moderating role of family ownership
description This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders.
format Article
author Mohammed, Nishtiman Hashim
Ku Ismail, Ku Nor Izah
Amran, Noor Afza
author_facet Mohammed, Nishtiman Hashim
Ku Ismail, Ku Nor Izah
Amran, Noor Afza
author_sort Mohammed, Nishtiman Hashim
title Corporate governance and accounting conservatism: the moderating role of family ownership
title_short Corporate governance and accounting conservatism: the moderating role of family ownership
title_full Corporate governance and accounting conservatism: the moderating role of family ownership
title_fullStr Corporate governance and accounting conservatism: the moderating role of family ownership
title_full_unstemmed Corporate governance and accounting conservatism: the moderating role of family ownership
title_sort corporate governance and accounting conservatism: the moderating role of family ownership
publishDate 2019
url http://repo.uum.edu.my/26289/1/FABA%201%201%202019%2073%2077.pdf
http://repo.uum.edu.my/26289/
_version_ 1644284560441081856
score 13.211869

Similar Items