Does corporate governance affect accounting conservatism? Empirical evidence in the French context

  • Authors

    • Anis Jarboui ISAAS Higher Institute of Business Administration Sfax university

    Received date: August 16, 2013

    Accepted date: August 31, 2013

    Published date: October 5, 2013

    https://doi.org/10.14419/ijaes.v1i3.1218

  • Abstract

    In the present study, we investigate the relationship between corporate governance (Boards of directors, Ownership) and accounting conservatism. We examine our model in the context of French firms over the period 2007-2011. We predict that an effective set of corporate governance mechanisms is positively related to a higher level of accounting conservatism. Empirical tests show that accounting conservatism depends mainly on the effectiveness of the board, the management shareholding, and the audit quality.

     

    Author Biography

    • Anis Jarboui, ISAAS Higher Institute of Business Administration Sfax university

      Anis JARBOUI

      Associated Professor

      Higher Institute of Business Administration, ISAAS,

      B.P. n° 1013 - 3018 Sfax, Tunisia

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  • How to Cite

    Jarboui, A. (2013). Does corporate governance affect accounting conservatism? Empirical evidence in the French context. International Journal of Accounting and Economics Studies, 1(3), 100-110. https://doi.org/10.14419/ijaes.v1i3.1218

    Received date: August 16, 2013

    Accepted date: August 31, 2013

    Published date: October 5, 2013