Yuner, Pan; Georgakopoulos, Georgios; Vasileiou, … - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 35-56
This article investigates the extent that board characteristics and board strengths influence the accounting conservatism, estimated by market-based and accrual-based measures, before and during the financial crisis. The percentage of inside directors and the additional directorships (board...