The Impact of Internal Governance on Conservatism: Evidence from Australia
Financial reporting decisions can be influenced by the distribution of executive decision-making power. We examine whether internal governance, the process through which the power to make decisions is distributed between CEOs and their subordinates, can influence the level of conservatism in such de...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
American Accounting Association
2023
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| Online Access: | http://hdl.handle.net/20.500.11937/92761 |