Earnings conservatism and audit committee financial expertise

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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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Bibliographic Details
Main Authors:	Sultana, Nigar, Van der Zahn, J-L.W.
Other Authors:	Steven Cahan
Format:	Conference Paper
Published:	Wiley-Blackwell Publishing Asia 2012
Online Access:	http://afaanz.org/openconf/2012/openconf.php http://hdl.handle.net/20.500.11937/27298

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