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The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross … of a reverse causation relationship between accounting conservatism and cross-listing decision in the United States (US … findings also support the new prediction that better governance leads to higher levels of accounting conservatism, implying a …
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This study examines the relationship between institutional investors, corporate governance, and firm performance in Vietnam. The findings on Vietnamese listed companies indicate that while institutional investors are less likely to hold shares of companies with larger board sizes, Chief...
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the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and … model portrays the interaction between JA and accounting conservatism as a moderator in the relationship between CG …
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