The Impact of Internal Governance on Conservatism: Evidence from Australia

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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...

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Bibliographic Details
Main Authors:	Liew, Millie, Cao, June
Format:	Journal Article
Published:	American Accounting Association 2023
Online Access:	http://hdl.handle.net/20.500.11937/92761

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