Earnings conservatism and audit committee financial expertise
This study examines the association between earnings conservatism and four different measures of audit committee financial expertise. Statistical tests are based on 494 firm-year observations drawn from Australian publicly listed firms between January 1 2004 and December 31 2008. Consistent with exp...
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| Format: | Conference Paper |
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Wiley-Blackwell Publishing Asia
2012
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| Online Access: | http://afaanz.org/openconf/2012/openconf.php http://hdl.handle.net/20.500.11937/27298 |