Board Independence and Accounting Conservatism:Evidence Based on Listed Companies in China

摘要：

Conservatism are regarded as a fundamental characteristic to measure financial statements, and board independence is viewed as an important tool among corporate governance. Both of them have been academic focuses. The paper examines the impact the independence of board of directors has on accounting conservatism, with the data of all the listed companies of A share market in Shanghai and Shenzhen from 2007 to 2009. The results demonstrate that in generally, listed companies in China have accounting conservatism in their accounting policies. Moreover, the increasing percentage of independent directors in the board benefits the improvement of accounting conservatism. However, CEO/Chairman separation wont work on that.

作者: Lin Wei Fan Xiaoqing Cheng Xiaopin

作者单位: Business School of Zhejiang University City College Hangzhou, China

会议类型: 国际会议

会议名称: International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)

会议地点: 武汉

会议语种:英文

页码: 1-5

在线出版日期: 2011-08-12（万方平台首次上网日期，不代表论文的发表时间）