Sharma, Meena; Kaur, Rajbir - In: Journal of Global Responsibility 12 (2021) 4, pp. 435-451
Purpose: The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology/approach: The period for the study is from 2010–2018. The data has been extracted from the BSE website, annual reports of the...