Earnings conservatism and audit committee financial expertise

Earnings conservatism and audit committee financial expertise

Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatis...

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Bibliographic Details
Main Authors: Sultana, Nigar, Van der Zahn, J.
Format: Journal Article
Published: Wiley-Blackwell Publishing Asia 2015
Subjects:
Corporate governance
Conservatism
Audit committee financial expertise
Online Access:http://hdl.handle.net/20.500.11937/3034

Internet

http://hdl.handle.net/20.500.11937/3034

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