Corporate Board Characteristics and Accounting Conservatism

ISBN-13: 9783659759857 / Angielski / Miękka / 2015 / 136 str.

Salami Suleiman

Opis

Controversy persists on the role of accounting conservatism in financial reporting. The separation of ownership from management and the presence of creditors result in information asymmetry among stakeholders to a firm which conservative reporting. This has been a tool for disciplining governance in corporate entities. Accounting Conservatism therefore puts an end to Collapse of Multinational Firms through sound corporate governance.

O autorze

My name is Salami Suleiman (B.Sc., M.Sc., ACA), I am a Lecturer with Accounting department, Ahmadu Bello University, Zaria. My Research interests include Finance and Accounting theory.