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...
| Main Authors: | , |
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| Format: | Journal Article |
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Wiley-Blackwell Publishing Asia
2013
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| Online Access: | http://onlinelibrary.wiley.com/doi/10.1111/acfi.12042/full http://hdl.handle.net/20.500.11937/62840 |